ESAP – Single European Access Point

30.06.2025


The Slovak Republic has amended its law on securities and investment services to align with the establishment of the European Single Access Point (ESAP). ESAP provides centralized access to publicly a

Source: Moore BDR s.r.o.

Brief changes in the income of natural persons

30.06.2025


Several short-term changes impacting employment, income taxation, and state budget contributions were approved between May and June. These include improvements to the employment of third-country natio

Source: Moore BDR s.r.o.

Current list of high-risk countries

30.06.2025


The European Commission has updated its list of high-risk countries with strategic deficiencies in their AML/CFT regimes, known as the "grey" and "black" lists. EU entities subject to AML regulations

Source: Moore BDR s.r.o.

Temporary Extraordinary Contribution to the Environmental Fund

30.06.2025


The Slovak Parliament has approved a government bill introducing a 6-month amnesty for deregistering non-existent vehicles. Currently, a €500 fee is required for deregistering vehicles that no longer

Source: Moore BDR s.r.o.

News in Excise Duties

30.06.2025


In early June 2025, the Slovak Parliament approved a government bill amending the excise duty law on electricity, coal, and natural gas. The aim is to reduce administrative burdens for consumers durin

Source: Moore BDR s.r.o.

Super Deduction in Sports

30.06.2025


In late May, the Slovak Parliament approved a bill introducing a "super deduction" for investments in sports, aiming to incentivize private sector funding. Modeled after similar schemes in research an

Source: Moore BDR s.r.o.

Latest Legislative Changes – Part III.

23.05.2025


The Slovak government has implemented several amendments and updates to laws related to financial and social policies, primarily aimed at improving life in Slovakia through revenue collection and clar

Source: Moore BDR s.r.o.

Latest developments in DAC9

23.05.2025


The Economic and Financial Affairs Council (ECOFIN) has adopted the DAC9 directive, an EU initiative aimed at enhancing administrative cooperation in tax matters. This directive establishes a framewor

Source: Moore BDR s.r.o.

CBAM – Carbon Border Adjustment Mechanism Update

23.05.2025


The Slovak Ministry of Environment is developing an Authorisation Management Module for the CBAM registry. Official applications can be submitted from March 31, 2025. Importers of goods from third cou

Source: Moore BDR s.r.o.

Increase in mileage allowance

23.05.2025


Based on data from the Statistical Office of the Slovak Republic, the condition for increasing the basic compensation for using motor vehicles on business trips was met for March 2025. Therefore, the

Source: Moore BDR s.r.o.

Another Moore Tax School in Prague is behind us!

23.05.2025


On May 8-9, Martin Kiňo, along with Zuzana Majerová, attended the Moore Global Tax Academy.

Over the two days, Martin presented on international corporate tax topics, incorporating both theoretical a

Source: Moore BDR s.r.o.

American Tariffs 2025: Global Consequences of Trump's Trade Policy

23.05.2025


In early April, President Trump announced extensive tariffs on imports to the US, including a 10% base tariff on nearly all imports, a 20% tariff on EU imports (temporarily reduced to 10% until July 9

Source: Moore BDR s.r.o.

New VAT changes from 1 July 2025

29.04.2025


The Slovak Ministry of Finance announced upcoming changes to VAT deductions, specifically concerning personal vehicles used for both business and private purposes, and modifications to the VAT return

Source: Moore BDR s.r.o.

Changes in Double Taxation Avoidance Agreements

29.04.2025


**Translation:**

Double taxation treaties are a crucial tool in the international tax system, preventing the same income from being taxed in two different countries. This article examines the most si

Source: Moore BDR s.r.o.

Obligations when paying out profit shares

29.04.2025


Effective from 2025, the withholding tax rate on profit distributions to Slovak resident individuals will change. This affects income paid in the 2025 tax period, which will be distributed in 2026 or

Source: Moore BDR s.r.o.

New rules for allocating a share of paid tax

29.04.2025


The approved consolidation package introduces changes to the allocation of a portion of paid income tax, effective January 1, 2025, impacting tax returns filed for 2024. The goal is to streamline the

Source: Moore BDR s.r.o.

Business breakfast: Cybersecurity in companies

28.04.2025


Cybersecurity is essential. LGP Lawyers, in collaboration with Moore BDR, DXC Technology Slovakia, and Aon Slovakia, hosted their second successful Business Breakfast to address this critical topic. A

Source: Moore BDR s.r.o.

Seminar on Transaction Tax

25.04.2025


The transaction tax is changing how businesses handle their finances, and not for the better. Companies are now minimizing transfers, consolidating payments, and adjusting cash flow rhythms. Accountan

Source: Moore BDR s.r.o.

University Career Fair 2025

25.04.2025


On April 1st, we participated in the University Career Fair at UMB in Banská Bystrica. We presented our company to the students, explaining our work and activities in business consulting and digitaliz

Source: Moore BDR s.r.o.

Pillar II

25.04.2025


The international tax environment is rapidly evolving, with Pillar II, introducing a global minimum tax, being a significant change for multinational enterprises (MNEs).

Experts from the Moore Global

Source: Moore BDR s.r.o.

Changes in meal allowance amounts from April 2025

02.04.2025


The Ministry of Labour, Social Affairs and Family of the Slovak Republic announced new meal allowance rates for employees, effective April 1, 2025. These rates are dependent on the length of the busin

Source: Moore BDR s.r.o.

Moore BDR Expands its Portfolio of Consulting Services

26.03.2025


Moore BDR is expanding its collaboration with the consulting firm Radvise Group, s.r.o., within the Moore Slovakia group. Through a joint venture, Moore Consulting SK (also part of Moore Slovakia) has

Source: Moore BDR s.r.o.

OMNIBUS: A New Approach to Sustainability and ESG in the European Union

26.03.2025


In March 2025, the European Commission introduced the OMNIBUS I proposal to simplify sustainability and ESG reporting. The changes aim to reduce the number of companies subject to CSRD by approximatel

Source: Moore BDR s.r.o.

VAT Digitalisation on a European Level – so-called ViDA

26.03.2025


The European Parliament and Commission have agreed on the VAT in the Digital Age (ViDA) package, approved on March 11, 2025, to simplify administration and enhance transparency through electronic invo

Source: Moore BDR s.r.o.

AI in Accounting

21.03.2025


In the rapidly evolving world of accounting, artificial intelligence (AI) plays a crucial role in enhancing efficiency and accuracy. Moore BDR s. r. o. integrates AI technologies into its accounting s

Source: Moore BDR s.r.o.

MOORE BDR COLLABORATES WITH IBFD

05.03.2025


We are pleased to announce our partnership with the international organization IBFD. As part of Moore BDR's involvement in the Moore global network, we have the opportunity to participate in various p

Source: Moore BDR s.r.o.

What about a transaction tax?

04.03.2025


The financial transaction tax is already proving to be an excessive burden on entrepreneurs, tradespeople, and companies operating in Slovakia. The unexpected outcome of consolidation will impact fina

Source: Moore BDR s.r.o.

Moore Global Tax and Legal Conference Vienna

04.03.2025


My first meeting this year with Moore Global colleagues!

Last week, I attended the Moore European Tax & Legal Conference in Vienna. The conference was a very interesting and fulfilling meeting with c

Source: Moore BDR s.r.o.

Mandatory VAT Electronization

04.03.2025


The Slovak government is issuing preliminary information regarding the introduction of mandatory electronic invoicing and online data reporting to combat tax evasion, with real-time reporting of invoi

Source: Moore BDR s.r.o.

Impact of the amendment to the building act on business

04.03.2025


The Slovak government has adopted an amendment to the building law, necessitating adjustments to several laws related to business and tax obligations for individuals and legal entities in Slovakia. Ke

Source: Moore BDR s.r.o.

Amendment to the minimum so-called equalization tax

13.01.2025


Slovakia has amended its law on the minimum tax level, also known as the equalization tax, to address several contentious areas in the initial transposition. The amendment, which modifies Act No. 507/

Source: Moore BDR s.r.o.

Latest legislative changes – part II.

13.01.2025


Several legal amendments concerning counter-terrorism financing, asylum, and health insurance were enacted in late 2024 in Slovakia.

Amendments to the law against money laundering focus on strengthen

Source: Moore BDR s.r.o.

Latest legislative changes – Part I

13.01.2025


Several legislative changes are set to impact the business environment in Slovakia, effective primarily from January 1, 2025.

Amendments to the VAT Act include new conditions for mandatory VAT regist

Source: Moore BDR s.r.o.

Transaction Tax Amendment

13.01.2025


Extensive discussions regarding the content and interpretation of the new financial transaction tax led to pressure on lawmakers and the need for revisions to the law. Before Law No. 279/2024 Coll. on

Source: Moore BDR s.r.o.

How to optimize transaction tax

13.01.2025


The new tax on financial transactions has sparked debate about its necessity and independence. Businesses are concerned about optimizing additional taxation and preventing decreased consumer demand. M

Source: Moore BDR s.r.o.

Deforestation Regulation – the so-called EUDR Regulation

11.12.2024


The European Parliament adopted the EU Deforestation Regulation (EUDR) to combat deforestation, forest degradation, and greenhouse gas emissions. This regulation aims to control the import, export, an

Source: Moore BDR s.r.o.

Tax and Contribution Parameters for 2025

11.12.2024


Social security contributions are a key aspect of your obligations to the state, paid by working citizens, the self-employed, and tradespeople, with adjustments made twice a year. For 2025, changes to

Source: Moore BDR s.r.o.

Current list of non-cooperative countries

11.12.2024


The Council of ECOFIN recently addressed the issue of non-cooperative countries, often referred to as a "blacklist," which are identified by international organizations and governments for failing to

Source: Moore BDR s.r.o.

Taxation of Crypto Assets in Slovakia – Changes from 2024/2025

06.12.2024


The Markets in Crypto-Assets (MiCA) regulation introduces a harmonized regulatory framework for crypto-asset markets across the EU. In Slovakia, Law No. 248/2024 implements MiCA, effective November 1,

Source: Moore BDR s.r.o.

Trend TOP Taxpayer of the Year 2024

21.11.2024


Our company, Moore BDR, has been a professional guarantor of the Taxpayer of the Year category in the TREND TOP poll for several years. This year again, we collaborated with colleagues to compile the

Source: Moore BDR s.r.o.

Corporate Sustainability Due Diligence Directive

07.11.2024


The European Parliament adopted Directive 2024/1760 on Corporate Sustainability Due Diligence (CSDD), aiming to ensure companies operating in the EU take responsibility for their impact on society and

Source: Moore BDR s.r.o.

Excise Tax Amendment

07.11.2024


The Slovak government has approved amendments to excise duties and introduced a new tax on sweetened beverages, effective January 1, 2025. This tax targets businesses making the first supply of sweete

Source: Moore BDR s.r.o.

Moore Global Tax Conference Budapest

07.11.2024


I attended the Moore Global Tax Conference in Budapest from October 22nd to 24th. The two-day conference provided an excellent platform for sharing experiences and discussing key tax challenges across

Source: Moore BDR s.r.o.

Inspirational Moore Global Legal Conference in Wrocław!

21.10.2024


On October 11-12, I attended a conference in Wrocław with legal representatives from Moore Global partner firms. The two-day event offered an excellent opportunity to exchange experiences, discuss key

Source: Moore BDR s.r.o.

LEX Consolidation - Second Consolidation Measures

15.10.2024


The Slovak Parliament approved a new consolidation package effective from 2025 to improve public finances, impacting the business environment. Key changes include amendments to the Income Tax Act, VAT

Source: Moore BDR s.r.o.

Transaction Tax - A New Tax on Financial Transactions

14.10.2024


The Slovak Parliament has approved a new tax on financial transactions, effective from 2025, as part of a consolidation process aimed at increasing state budget revenue. This transaction tax applies t

Source: Moore BDR s.r.o.

Restrictions on Cash Payments

14.10.2024


Effective since January 1, 2013, Slovakian Law No. 394/2012 restricts cash payments, setting conditions for prohibiting certain transactions. It applies to individuals (including entrepreneurs), legal

Source: Moore BDR s.r.o.

Amendment to the Labor Code

14.10.2024


The Slovak Parliament has enacted changes to the Labor Code, impacting employee benefits and subcontractor liability. Effective January 1, 2025, employees can transfer recreation contribution rights (

Source: Moore BDR s.r.o.

NIS2: A New Dimension in Cybersecurity

01.10.2024


The EU's NIS 2 directive, slated to be implemented into Slovak law by October 17, 2024 (effective 2025), significantly broadens the scope of entities subject to cybersecurity regulations. The National

Source: Moore BDR s.r.o.

The International Congress of Family Businesses is behind us!

01.10.2024


From September 19-20, the author and colleagues attended a congress at Château Bela focused on family businesses. The event fostered a familial atmosphere and provided opportunities for networking and

Source: Moore BDR s.r.o.

Moore International Tax School Prague 2024

01.10.2024


The International Tax School, organized by the Moore Global network, took place in Prague this June, following extensive online studies for internal tax advisors. This program combines ongoing online

Source: Moore BDR s.r.o.

Osmidiv 2024 Charity Festival

01.10.2024


On Sunday, August 25, 2024, the Osmidiv festival for mentally and physically disabled children from 24 institutions across central and western Slovakia took place in the Banská Štiavnica Amphitheater.

Source: Moore BDR s.r.o.

5th ANNUAL INTERNATIONAL FAMILY BUSINESS CONGRESS

11.09.2024


We would like to invite you to the International Congress of Family Firms, taking place September 19-20, 2024, at Château Bela near Štúrovo. Expect over 250 guests, including owners and members of fam

Source: Moore BDR s.r.o.

Exemption from Income Tax on the Sale of Shares and Business Interest

06.09.2024


The Slovak Financial Directorate has published information regarding the exemption of income from the sale of shares and business shares according to § 13c of the Income Tax Act. This provision can be

Source: Moore BDR s.r.o.

Overview of Intrastat Obligation

06.09.2024


In Slovakia, trade in goods between Slovakia and other EU member states, as well as third countries, is subject to Intrastat reporting. This entails submitting Intrastat declarations for both the rece

Source: Moore BDR s.r.o.

Minimum Tax (Tax License) in 2024

06.09.2024


The amendment to Act No. 530/2023 Z. z. introduces a new obligation for legal entities in Slovakia for the 2024 tax period: a minimum corporate tax. This tax applies to both profitable and loss-making

Source: Moore BDR s.r.o.

Summer news from the Social Insurance Agency and the Ministry of Labour

21.08.2024


Several changes impacting the Social Insurance Agency's communication, access to contribution information, and legislative updates tied to Slovakian economic indicators have been implemented.

Employe

Source: Moore BDR s.r.o.

News in the area of employing foreigners and school graduates

05.08.2024


The Slovak government has approved changes to immigration rules, effective July 15, 2024, impacting employers and foreigners working or planning to work in Slovakia. For temporary residence permits fo

Source: Moore BDR s.r.o.

Change of Payment Deferral and Interest Calculation

05.08.2024


The Slovak Financial Administration has updated its guidelines regarding the process of granting deferrals for tax payments or payment in installments, including the calculation of interest on the def

Source: Moore BDR s.r.o.

New Rules for Withholding Tax on Dividends

25.06.2024


The EU Council agreed on the FASTER initiative, a directive aiming to enhance the security and efficiency of withholding tax procedures in the EU for cross-border investors, national tax authorities,

Source: Moore BDR s.r.o.

Harmonization of anti-money laundering rules

25.06.2024


In late May 2024, the EU Council adopted a package of new Anti-Money Laundering (AML) rules stemming from Directive (EU) 2015/849. This shifts private sector rules to a new regulation, while a directi

Source: Moore BDR s.r.o.

Amendment to the Accounting Act in Connection with the Sustainability Report

09.06.2024


In late April 2024, the Slovak Parliament approved an amendment to the Accounting Act, implementing the EU's CSRD Directive on corporate sustainability reporting. Effective June 1, 2024, the amendment

Source: Moore BDR s.r.o.

VAT NOVEL - Self-assessment for the import of goods within the country

09.06.2024


The Slovak government has approved an amendment to the VAT Act, effective from 2025, transposing EU legislation on special arrangements for small businesses and administrative cooperation/information

Source: Moore BDR s.r.o.

Amendment to the VAT Act

09.06.2024


The Slovak government has approved amendments to the Value Added Tax (VAT) Act No. 222/2004 Z. z., effective gradually from 2024 to 2026. These changes stem from public finance consolidation measures,

Source: Moore BDR s.r.o.

Current Legislative Changes in 2024

28.05.2024


**Changes in Virtual Currency Taxation and Minimum Wage in Slovakia (2024)**

Effective January 1, 2024, Slovak tax law changes the treatment of virtual currencies. A virtual currency is defined as a

Source: Moore BDR s.r.o.

Global Minimum Tax - the so-called TOP-UP TAX

24.04.2024


**Introduction**

The globally integrated economy necessitates addressing the taxation of multinational corporations earning income across various countries. International organizations are advocating

Source: Moore BDR s.r.o.

Moore Global Tax and Legal Conference Brussels 2024

24.04.2024


The author and a colleague attended the Moore Global conference in Brussels focusing on current tax and legal topics, connecting with international colleagues and gathering new insights. The conferenc

Source: Moore BDR s.r.o.

LEX CONSOLIDATION – Changes Resulting from the Package of Measures to Consolidate Public Finances

26.01.2024


The amendment to the Income Tax Act from January 1, 2024, introduces several changes, including the reintroduction of a minimum corporate income tax similar to that in place until 2017. The withholdin

Source: Moore BDR s.r.o.

Charity event for the mentally handicapped Osmidiv 2023

24.04.2024


We continued our long-standing tradition of supporting the Osmidiv charity event, held in the Banská Štiavnica Amphitheater. Organized by the Milan Štefánik Civic Association, the festival focuses on

Source: Moore BDR s.r.o.

BDR, Ltd. is implementing a demand-driven project

11.12.2023


We participated in the project "Professional Development of Employees in Work Activities Related to Developments in the Renewing Labor Market."

Feel free to contact us if you are interested – we will

Source: Moore BDR s.r.o.

Higher taxes will likely hurt the market more than help it. The state should offer people better quality services

31.10.2023


Slovakia faces a paradoxical situation: taxpayers pay more but receive less in return, unlike Western countries where higher taxes correlate with better public services. Tax issues impact everyone, as

Source: Moore BDR s.r.o.

4th ANNUAL INTERNATIONAL FAMILY BUSINESS CONGRESS

19.10.2023


Dear friends and members of family businesses,

The recent 4th International Congress of Family Businesses featured insightful lectures and presentations providing valuable information and inspiration

Source: Moore BDR s.r.o.

Martin Kino: Family businesses postpone many things. When an investor comes, they are not prepared.

04.08.2023


Transforming a company for the next generation is crucial for survival; failure to do so could lead to its downfall or family discord. Tax advisor Martin Kiňo believes that while progressive taxation

Source: Moore BDR s.r.o.

Instead of rapid expansion, companies are focusing on profit growth.

04.08.2023


Opportunities for company growth lie in three areas: digitalization, effective marketing, and innovation, according to the Partners for Company Development. Company directors invest most of their ener

Source: Moore BDR s.r.o.

Current news not only from the field of taxes – Part 3

19.07.2023


**Summary:**

Slovakian law has removed Controlled Foreign Corporation (CFC) rules for individuals, effective August 1, 2023, due to concerns about proportionality and purpose. This change aims to dis

Source: Moore BDR s.r.o.

Current news not only from the field of taxes – Part 2

29.06.2023


The Slovak National Council has approved an amendment to the Law on the Protection of Whistleblowers, effective from July 1, 2023, with provisions on internal investigation system obligations and fine

Source: Moore BDR s.r.o.

Current news not only from the field of taxes - part 1

21.06.2023


Effective June 1, 2023, meal allowance rates for domestic business trips in Slovakia have increased. For trips lasting 5-12 hours, the allowance is now €7.30; 12-18 hours, €10.90; and over 18 hours, €

Source: Moore BDR s.r.o.

Press Release – Moore Group in Slovakia Joins Forces

04.05.2023


We are pleased to announce our certification as Odoo accountants. Having used Odoo extensively, we're impressed with its performance and efficiency, and embrace digital, paperless accounting. We're ex

Source: Moore BDR s.r.o.

Key Legislative Changes Effective from 2023

24.02.2023


**Income Tax Act**

The Income Tax Act (§ 33) allows taxpayers with taxable income under § 5 or § 6, sections 1 and 2 to claim a tax bonus for each dependent child living in their household. As of Jan

Source: Moore BDR s.r.o.

New Energy Compensation

22.02.2023


The Ministry of Economy of the Slovak Republic announced a new call for energy subsidies on February 21, 2023, to mitigate the impact of increased gas and electricity prices. Eligible recipients inclu

Source: Moore BDR s.r.o.

Overview of the Most Important Changes Regarding Transfer Pricing

13.02.2023


The recent amendment to the Income Tax Act in Slovakia introduces several significant changes to transfer pricing, effective from January 1, 2023. Accompanying this is an updated Guideline from the Mi

Source: Moore BDR s.r.o.

Does the amendment to the law on social economy and social enterprises move family businesses in the right direction?

24.01.2023


According to the Ministry of Labour, Social Affairs and Family of the Slovak Republic, the amendment aims to "strengthen and support a favorable environment for the development of social entrepreneurs

Source: Moore BDR s.r.o.

Increase of the Minimum Wage from January 1, 2023

14.12.2022


The Slovak Ministry of Labor, Social Affairs, and Family announced new minimum wage levels effective January 1, 2023. The monthly minimum wage is set at €700, and the hourly minimum wage is €4.023. Th

Source: Moore BDR s.r.o.

Challenge for the Mentally Handicapped 2022

09.12.2022


This year, we supported the "Osmidiv" benefit event for mentally disabled children, which took place on August 21, 2022, at the House of Culture in Banská Štiavnica. This was the 13th edition of the e

Source: Moore BDR s.r.o.

State Will Reimburse Companies' Energy Bills

05.12.2022


On December 1, 2022, the government approved significant aid for businesses struggling with rising energy prices. The state capped electricity prices at €199 per MW/h and gas prices at €99 per MW/h. B

Source: Moore BDR s.r.o.

Matovič Wants Higher Taxes, Lower Profits, More Money for the State. This is What the Top Taxpayers of the Year Want

21.11.2022


Who were the top taxpayers of 2021? How much tax did they pay to the state? How do companies perceive the tax and levy burden in Slovakia? According to Martin Kiňo, a partner, speaking to Trend.sk, mo

Source: Moore BDR s.r.o.

Optimization is possible in various ways. However, companies still hesitate when it comes to taxes.

18.11.2022


Why are companies still hesitant about tax optimization, even though they could save up to 50 percent on taxes with certain measures? Radovan Žuffa from Trend.sk discussed this topic with Martin Kiňo.

Source: Moore BDR s.r.o.

DIGITAL PLATFORMS AND REPORTING OBLIGATIONS UNDER DAC 7

15.11.2022


As of January 2023, a new amendment to Act No. 442/2012, implementing DAC 7, requires digital platforms to report information about their users to the Slovakian Financial Administration without being

Source: Moore BDR s.r.o.

Changes to the Commercial Code in accordance with the amendment to the law on resolving imminent bankruptcy

20.10.2022


The amendment to Act No. 111/2022 on managing imminent bankruptcy, effective from July 17, 2022, introduces changes to the Commercial Code regarding the transfer of business shares.

Previously, the e

Source: Moore BDR s.r.o.

News in Transfer Pricing

17.10.2022


Was your business affected by the COVID-19 pandemic? This may also impact your transfer pricing.

Companies experienced fluctuations in revenues and cash flows during the pandemic and faced forced clo

Source: Moore BDR s.r.o.

A Rational Approach is Needed When Involving Relatives in Business (Part 5)

17.10.2022


Employing family members is a key aspect of generational transitions in family businesses, often influenced by emotions. While having relatives on the payroll can be beneficial with a well-defined sys

Source: Moore BDR s.r.o.

Bill amending Act No. 595/2003 Coll. on Income Tax, as amended (part 3/3)

12.10.2022


Effective January 1, 2024, an amendment to the Income Tax Act introduces a new rule limiting interest expenses to combat artificial tax base reduction through excessive debt financing, transposing EU

Source: Moore BDR s.r.o.

Bill amending Act No. 595/2003 Coll. on Income Tax, as amended (part 2/3)

10.10.2022


The amendment to the Income Tax Act addresses preventive restructuring as per Act No. 111/2022, enabling debtors facing insolvency to proactively implement restructuring measures. This involves creati

Source: Moore BDR s.r.o.

An external consultant is suitable for a family business, and can help resolve conflicts (part 4)

06.10.2022


The generational transfer in a family business is a lengthy process of handing over capital to successors. As the family grows, managing the business becomes more complex, shifting from individual lea

Source: Moore BDR s.r.o.

Bill amending Act No. 595/2003 Coll. on Income Tax, as amended

05.10.2022


Currently, the Slovak National Council is discussing a draft law amending Act No. 595/2003 Coll. on Income Tax and Act No. 563/2009 Coll. on Tax Administration (Tax Code). The law takes effect in two

Source: Moore BDR s.r.o.

The most advantageous form for a family holding is a limited liability company or a joint-stock company (part 3)

03.10.2022


Consolidating family assets is crucial for tax optimization and protecting wealth across generations. Selling a business as an individual can incur up to 25% tax plus health insurance contributions, w

Source: Moore BDR s.r.o.

3rd Annual International Congress of Family Businesses

15.08.2022


The Institute of Family Business is organizing the 3rd International Congress of Family Firms in Bratislava on September 8, 2022, at the Radisson Blu Carlton Hotel. This event aims to foster strong, m

Source: Moore BDR s.r.o.

Changes in the child tax credit from 1 July 2022 and from 1 January 2023

01.08.2022


From July 1, 2022, to December 31, 2022, changes were implemented in calculating the child tax bonus in Slovakia. Previously, the bonus varied based on the child's age (e.g., €47.14 for children under

Source: Moore BDR s.r.o.

Electronic Invoicing Information System

06.07.2022


The Ministry of Finance of the Slovak Republic (MFSR) is introducing the Electronic Invoicing Information System (IS EFA) to streamline tax collection, prevent tax fraud, and implement European Union

Source: Moore BDR s.r.o.

Opportunity to obtain a grant for trademark registration

04.07.2022


Protect your intellectual property!

Be responsible and protect your intellectual property! Your know-how belongs to you, so remember to register your trademark.

We remind you that you still have the

Source: Moore BDR s.r.o.

MOORE BDR Forbes Article

03.06.2022


Feel free to contact us if you have any questions.

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Press release – ESCAPE CONSULT SK

03.06.2022


MOORE BDR in Slovakia is expanding its team and strengthening the digitalization of its services. In 2021, MOORE BDR, along with MOORE Czech Republic, acquired a stake in ESCAPE CONSULT SK, an account

Source: Moore BDR s.r.o.

Daily Pravda - Briefly section excerpt

01.06.2022


Tax Audits Decreased

The number of tax audits in the last three years has decreased by an average of 40 percent compared to the situation ten years ago, but the efficiency of the financial administra

Source: Moore BDR s.r.o.

Tax optimization firms hesitate. They can save significant money in the innovation business.

31.03.2022


The period leading up to the end of March is the annual tax optimization season for companies. Despite many Slovak entrepreneurs being dissatisfied with the current state of legal tax optimization, ex

Source: Moore BDR s.r.o.

Even Innovations Can Help with Tax Optimization, Companies Don't Know About the Innovation

18.03.2022


Most entrepreneurs are not fully utilizing recent amendments to the Income Tax Act, particularly in innovation, science, and research. These amendments offer significant tax relief to companies engage

Source: Moore BDR s.r.o.

Properly Consolidated Family Wealth is the Foundation for a New Generation of Managers (Part 2)

18.03.2022


The main challenge for family businesses, especially those established after the Velvet Revolution, is succession. While the younger generation brings fresh perspectives, their entry also presents cha

Source: Moore BDR s.r.o.

The generational handover is the most important business of the family (Part 1)

18.03.2022


The generational handover in a family business, involving the company's entire assets, is a challenging process often made more difficult by the founder's initial focus on immediate opportunities rath

Source: Moore BDR s.r.o.

Current tax trends for holding structures.

17.02.2022


Globalization has created a parallel world where some companies seek to optimize taxes by, for example, relocating their headquarters abroad. To eliminate this phenomenon, several initiatives have eme

Source: Moore BDR s.r.o.

Transparent Entities after 1.1.2022 (General Commercial Partnerships and Limited Partnerships)

16.02.2022


The article discusses new Slovak tax regulations concerning transparent entities like general partnerships and limited partnerships controlled by foreign individuals, effective January 1, 2022. These

Source: Moore BDR s.r.o.

Press Release

10.02.2022


The coming weeks are a period of tax optimization for companies. While most Slovak firms are dissatisfied with the current state of legal tax optimization, many fail to fully utilize the latest amendm

Source: Moore BDR s.r.o.

Erika Matwij - Interview for TREND

08.02.2022


Erika Matwij, a PRF expert in family business strategy and management, was interviewed by TREND magazine about the proper timing of generational transitions, the purpose of a family constitution, the

Source: Moore BDR s.r.o.

Tax audits - are you sure you won't be audited?

03.01.2022


Tax audits are generally unpleasant for businesses, representing a significant government intervention. However, financial administration statistics show increasing efficiency in tax audits. Compared

Source: Moore BDR s.r.o.

Amendment to the Tax Code

06.12.2021


In connection with the amendment to the Tax Code, several noteworthy changes are being introduced. Approved by the National Council of the Slovak Republic on October 27, 2021, the amendment affects no

Source: Moore BDR s.r.o.

Amendment to the VAT Act

25.11.2021


The amendment aims to combat tax fraud, improve the business environment, and transpose EU law into the VAT Act. Key changes include new reporting obligations for VAT payers, specifically concerning b

Source: Moore BDR s.r.o.

Important Notice for VAT Payers

22.11.2021


Effective November 15, 2021, a new amendment to the Slovak VAT law requires all VAT payers in Slovakia to report all bank account numbers used for VAT-taxable business activities to the Financial Dire

Source: Moore BDR s.r.o.

Martin Kiňo for TREND

15.11.2021


Companies would welcome a reduction in payroll taxes of five to ten percent, according to Martin Kiňo, a partner and advisor for Trend. The article "Taxpayer of the Year" by Zuzana Kullová discusses t

Source: Moore BDR s.r.o.

Moore BDR as the expert guarantor of the Taxpayer of the Year category

10.11.2021


We compiled a ranking of the largest taxpayers for TREND magazine.

Volkswagen Slovakia, a.s., Bratislava, won the TREND TOP award in the Taxpayer of the Year category. Eustream, a.s., Bratislava, too

Source: Moore BDR s.r.o.

KILEČKO 2: List of Measures

03.11.2021


The Ministry of Economy of the Slovak Republic has announced a package of measures aimed at improving the business environment, known as "Kilečko". More information can be found on the Ministry of Eco

Source: Moore BDR s.r.o.

Micro, small and medium-sized enterprises - family businesses beware!

11.10.2021


There's an opportunity to receive free expert advice in various areas supporting the management and development of your company. The consultation focuses on expanding and improving market position, ge

Source: Moore BDR s.r.o.

TREND TOP 2021

06.10.2021


This year's annual awards for outstanding business achievements will be held in the categories of: Company of the Year, Bank of the Year, Insurance Company of the Year, Manager of the Year, and Invest

Source: Moore BDR s.r.o.

Practical tips for family businesses

04.10.2021


Want to learn more about the financial and tax benefits of a family holding company? Don't miss the webinar on this topic organized by IRB Slovakia. During the webinar, partner and advisor Martin Kiňo

Source: Moore BDR s.r.o.

Strong Family - Strong Company

24.09.2021


The 2nd International Congress of Family Businesses, organized by the Institute of Family Business (IRB), took place in September 2021 near Bratislava. Over 200 attendees, including family business ow

Source: Moore BDR s.r.o.

Audit in a new way - criteria for 2021 and 2022

09.09.2021


Are you unsure if you need an audit for 2021 and 2022? The Slovak National Council approved Law No. 198/2020, amending the requirements for auditing individual financial statements. Effective January

Source: Moore BDR s.r.o.

Support for state-owned rental housing and other proposed legislative changes

30.08.2021


On May 28, 2021, a bill supporting state-subsidized rental housing and amending related laws was submitted to the National Council of the Slovak Republic. The bill aims to address the issue of housing

Source: Moore BDR s.r.o.

How will the Slovak "Kurzarbeit" work?

11.08.2021


Slovakia implemented "Kurzarbeit" (short-time work) from January 1, 2022, through a law supporting reduced working hours. This aims to aid both employers and employees during crises when employers can

Source: Moore BDR s.r.o.

International Congress of Family Businesses

11.08.2021


Dear friends and members of family businesses, you are cordially invited to the 2nd International Congress of Family Businesses, themed "Strong Family – Strong Company," on September 8, 2021, from 8:0

Source: Moore BDR s.r.o.

Expert advice on company management issues

10.08.2021


**Assistance Scheme:**

Family Business Support Scheme (DM-20/2021) (de minimis aid scheme)

**Allocation:** EUR 500,000

**Duration:** Max. 4 months (11/2021 – 02/2022)

**Activities:**

Support will

Source: Moore BDR s.r.o.

Changes to the Labor Code and their Impact on the Employer and Employee

27.07.2021


The amendment to the Labor Code, effective from March 1, 2021, and January 1, 2022, introduces several changes. Employees can now choose between meal vouchers and a financial contribution to meals, wi

Source: Moore BDR s.r.o.

Short-time work scheme "Kurzarbeit" effective from 01/01/2022

19.07.2021


On May 4, 2021, the National Council of the Slovak Republic approved Act No. 215/2021 Coll. on support during short-time work, effective from January 1, 2022. This act amends Sections 9 and 13 of Act

Source: Moore BDR s.r.o.

Proposals for legislative changes

19.07.2021


The article discusses upcoming amendments to the Labor Code and the Tax Code in Slovakia. The Labor Code amendment, expected to be effective from January 1, 2022, addresses issues with meal vouchers,

Source: Moore BDR s.r.o.

Digitization of Accounting Documents – From January 1, 2022

07.07.2021


**Register of Financial Statements and Accounting Records Electronic Transformation**

A proposed amendment to the Accounting Act, effective from January 1, 2022, aims to expand the public section of

Source: Moore BDR s.r.o.

Family stability and asset protection are prerequisites for preserving family values.

06.07.2021


Experts Erika Matwij and Martin Kiňo from the Association of Family Businesses Partners discuss current topics relevant to family businesses. Succession planning is a key issue, with the present situa

Source: Moore BDR s.r.o.

Amendment to the Building Act from May 1, 2021

25.05.2021


Effective May 1, 2021, amendments to the Building Act regarding advertising structures come into force. Advertising structures will now only be permitted for a definite period, not exceeding three yea

Source: Moore BDR s.r.o.

Novel of the Income Tax Act from 1.1.2021 – Changes effective for the tax period of 2020

05.03.2021


Changes to the Deduction of Research and Development Costs

When deducting research and development costs, costs that have received support from public sources cannot be claimed. The amendment allows

Source: Moore BDR s.r.o.

Amendment to the Income Tax Act from January 1, 2021 – Changes Effective for the 2021 Tax Period

05.03.2021


Clarification of Criteria for Determining Corporate Tax Residence

The criteria for determining a legal entity's tax residence in Slovakia have been refined. A legal entity is considered a Slovak resi

Source: Moore BDR s.r.o.

Amendment to the Income Tax Act from 1.1.2021 – Changes effective for the tax period from 1.1.2022

05.03.2021


**Taxpayer Registration and Hybrid Mismatches (Effective January 1, 2022)**

Slovakia is implementing changes to taxpayer registration, hybrid mismatch rules, and controlled foreign corporation (CFC)

Source: Moore BDR s.r.o.

DAC6 Reporting Obligation Belongs in the Hands of Experts

22.02.2021


The DAC6 directive mandates reporting obligations for companies engaging in cross-border tax planning, primarily aimed at securing tax advantages. This initiative, driven by the EU and OECD, seeks to

Source: Moore BDR s.r.o.

Payment of Income Tax Prepayments for Legal Entities from 2021

15.02.2021


Corporate income tax advance payments are governed by Section 42 of Act No. 595/2003 Coll. An obligation to pay advance payments arises if the corporate income tax for the previous tax period exceeds

Source: Moore BDR s.r.o.

First Aid + +

08.02.2021


In October 2020, the Slovak government introduced "First Aid Plus," an extension of the original "First Aid" project, aimed at increasing and prolonging financial assistance for job protection and exp

Source: Moore BDR s.r.o.

Easing of conditions for claiming the tax bonus during the pandemic

28.01.2021


On January 27, 2021, the Slovak government approved an amendment to Act No. 67/2020, known as Lex Corona, addressing extraordinary financial measures related to COVID-19. The amendment aims to support

Source: Moore BDR s.r.o.

Recognition of tax expenses for COVID-19 testing

28.01.2021


On January 27, 2021, the Slovak government approved an amendment to Law No. 67/2020, known as "Lex Corona," concerning special financial measures related to COVID-19. The amendment aims to allow COVID

Source: Moore BDR s.r.o.

TREND TOP 2020

27.11.2020


Moore BDR compiled a ranking of taxpayers.

Volkswagen is the Taxpayer of the Year.

Our company is proud to have been part of the TREND TOP 2020 Taxpayer of the Year project, recognizing the best of

Source: Moore BDR s.r.o.

Amendment to the Motor Vehicle Tax Act

12.11.2020


**Translation:**

The amendment to the Motor Vehicle Tax Act reduces the tax burden on road carriers operating in truck and bus transport.

The National Council of the Slovak Republic approved on Nove

Source: Moore BDR s.r.o.

Upcoming VAT Law Changes from 1 July 2021

23.10.2020


A July 1, 2021 amendment to the VAT Act introduces significant changes, particularly concerning distance selling. The term "distance selling" is replaced by "distance selling of goods within the Europ

Source: Moore BDR s.r.o.

Prepared changes in the VAT law from 1.1.2021

23.10.2020


**Correction of Tax Base and VAT Deduction for Uncollectible Receivables in Slovakia**

Under new Slovakian VAT regulations, VAT payers can adjust their tax base if a customer fails to fully or partia

Source: Moore BDR s.r.o.

We supported the Benefit Event Osmidiv for Mentally Disabled 2020

12.10.2020


We supported:

Charity Event Osmidiv for Mentally Handicapped Individuals

Thanks to our help, the eleventh annual event for mentally and physically disabled children from institutions and facilities

Source: Moore BDR s.r.o.

Are you using your vehicle for business?

05.10.2020


The amendment to Law No. 361/2014 Z. z. on motor vehicle tax, effective January 1, 2020, introduced several changes. The subject of the tax now includes vehicles registered in Slovakia used for busine

Source: Moore BDR s.r.o.

Repealed measures in the Lex Corona Act

01.10.2020


On September 29, 2020, Act No. 264/2020 came into effect, amending Act No. 67/2020 of the Collection of Laws on certain extraordinary measures in the financial sector in connection with the spread of

Source: Moore BDR s.r.o.

Support for SMEs within the endogenous tourism development potential in the BBSK and PSK districts

28.09.2020


Operational Programme: Integrated Infrastructure
Investment Priority: 3c Support the creation and expansion of advanced capacities for product and service development
Specific Objective: 11.3 Increasi

Source: Moore BDR s.r.o.

Increasing the Share of Renewable Energy Sources in Enterprises

28.09.2020


Investment Priority: 4.1 Support for the production and distribution of energy from renewable sources.
Specific Objective: 4.1.1 Increase the share of renewable energy sources in Slovakia's gross fina

Source: Moore BDR s.r.o.

Support for SME Business Development in Upper Nitra

28.09.2020


Operational Programme: Integrated Infrastructure

Investment Priority: 3c Support for the creation and expansion of advanced capacities for the development of products and services

Specific Objective

Source: Moore BDR s.r.o.

Support for Smart Innovation in Industry

28.09.2020


Operational Programme: Research and Innovation

Investment Priority: 1.2 Support for enterprise investment in R&I and the development of links and synergies between enterprises

Specific Objective of

Source: Moore BDR s.r.o.

Expert advice on company management issues

27.07.2020


Maximum Grant Amount: 25,000 EUR

Eligible Applicants: SMEs, family businesses

Application Deadline: August 17, 2020

Aid Intensity: 100%

Aid Scheme: Family Business Support Schemes (2017-2020) (de

Source: Moore BDR s.r.o.

Entrepreneurial Kilo

23.07.2020


Here's the translated content:

We bring you a selection of the most important changes regarding tax, accounting, and social security laws, adopted as part of the 114 measures package to improve the b

Source: Moore BDR s.r.o.

TEMPORARY RENT PROTECTION AND RENT SUBSIDY

21.06.2020


TEMPORARY RENT PROTECTION

A new amendment to Act No. 62/2020 Coll. on certain extraordinary measures related to the spread of a dangerous infectious human disease COVID-19 and in justice, and amendin

Source: Moore BDR s.r.o.

Contributions to support job retention – project changes

21.05.2020


New statements for the "First Aid" project to support employment retention are available on pomahameludom.sk as of May 17, 2020. The project offers four measures: support for employers (including self

Source: Moore BDR s.r.o.

Job retention contributions – updated

21.05.2020


On April 14, 2020, the government approved changes to the employment support project during the state of emergency, expanding aid for employers and employees. This is the third type of social assistan

Source: Moore BDR s.r.o.

Payment of advances during the pandemic – updated

21.05.2020


According to Slovak Government Regulation No. 104/2020, effective April 30, 2020, taxpayers who did not submit a declaration under Section 24a of Act No. 67/2020 on certain extraordinary measures in t

Source: Moore BDR s.r.o.

Update – Amendment to the Social Insurance Act and other acts – exemption of employer's contribution obligations for April 2020

13.05.2020


This exemption applies to employers or self-employed individuals (SZČO) who are compulsorily insured for sickness and pension benefits and whose operations were closed in April 2020 for at least 15 da

Source: Moore BDR s.r.o.

Financial assistance for ensuring liquidity of small, medium-sized or large enterprises – Lex Corona IV.

13.05.2020


The government has submitted an amendment to Act No. 67/2020 Coll. on certain extraordinary measures in the financial sector in connection with the spread of the dangerous infectious human disease COV

Source: Moore BDR s.r.o.

Government Bill on Social Insurance and Other Laws – Establishment and Termination of Mandatory Sickness and Pension Insurance for Self-Employed Persons

13.05.2020


On May 11, 2020, a new government bill concerning social insurance and other laws was submitted, specifically regulating the commencement and termination of mandatory sickness and pension insurance fo

Source: Moore BDR s.r.o.

Tax Loss Carryforward in 2020 in Connection with Coronavirus Crisis Measures

28.04.2020


The amendment to Act No. 67/2020 Coll. on certain extraordinary measures in the financial sector in connection with the spread of the dangerous infectious human disease COVID-19 (so-called Lex Corona)

Source: Moore BDR s.r.o.

Lex Corona III

22.04.2020


The government has approved further COVID-19 related measures, dubbed Lex Corona III, which amends the law concerning extraordinary financial measures due to the pandemic. Key changes include expedite

Source: Moore BDR s.r.o.

Preliminary Information on Upcoming Accounting Measures

22.04.2020


The Ministry of Finance of the Slovak Republic has published preliminary information regarding its proposed measure MF SR No. MF/010704/2020-74, which amends and supplements the Ministry of Finance's

Source: Moore BDR s.r.o.

Advance Payments PO – COVID-19 Measures

22.04.2020


Law no. 67/2020 Coll. introduced a special deadline for filing corporate income tax returns for 2019. The deadline, which expired or will expire during the pandemic period, has been extended to the en

Source: Moore BDR s.r.o.

Lex Corona

06.04.2020


On April 2, 2020, Slovakia's parliament approved "Lex Korona," a government bill designed to mitigate the economic impact of the pandemic on taxpayers, businesses, and SMEs. The law establishes a "pan

Source: Moore BDR s.r.o.

Labor Code Novelty

06.04.2020


On April 2, 2020, parliament adopted amendments to the Labour Code. These changes were effective during declared states of emergency and for two months thereafter.

Key provisions included:
* **Remo

Source: Moore BDR s.r.o.

Amendment to the Social Insurance Act and other laws, allowing deferral of premium payment obligations

06.04.2020


On April 3, 2020, an amendment to the Social Insurance Act was approved in parliament, which regulates the deferral of contribution payment obligations for insured persons who show a decrease in net t

Source: Moore BDR s.r.o.

Suggestions for Further Measures for Entrepreneurs and Taxpayers

26.03.2020


Based on information from the Press Department of the Ministry of Finance of the Slovak Republic on March 16, 2020, the following proposals for measures, requiring legislative changes and future gover

Source: Moore BDR s.r.o.

Proposal of Measures Aimed at Helping the Economy in Connection with the Spread of the COVID-19 Virus

26.03.2020


To manage this situation, the Ministry of Economy of the Slovak Republic has prepared a proposal of measures aimed at supporting the economy. These measures are designed to mitigate the negative impac

Source: Moore BDR s.r.o.

Social Insurance Measures for Coronavirus

26.03.2020


Amendment to the Social Insurance Act

On March 26, 2020, the National Council of the Slovak Republic approved an amendment to Act No. 461/2003 Coll. on Social Insurance and other laws in connection w

Source: Moore BDR s.r.o.

ACT ON CERTAIN EXCEPTIONAL MEASURES IN CONNECTION WITH COVID 19

26.03.2020


On March 26, 2020, Parliament approved a law on certain extraordinary measures related to COVID-19, primarily aimed at limiting the expiration of legal deadlines within the justice system. The main ob

Source: Moore BDR s.r.o.

Labor Law

26.03.2020


Preventive Measures by the Employer

In accordance with the law, employers must implement general prevention principles for occupational safety and health, including providing information, education,

Source: Moore BDR s.r.o.

Change in reporting of intra-Community acquisitions by a foreign person

17.02.2020


Effective January 1, 2020, an amendment to Article 44 of the VAT Act clarifies tax exemption for domestic acquisition of goods from another Member State when the acquirer is entitled to a full VAT ref

Source: Moore BDR s.r.o.

Changes in the payment of advance corporate income tax from January 1, 2020

23.01.2020


Changes in Corporate Income Tax Advance Payments from January 1, 2020

Effective January 1, 2020, several changes were introduced regarding corporate income tax advance payments. The lower threshold f

Source: Moore BDR s.r.o.

Motor Vehicle Tax from 1/1/2020

13.01.2020


The amendment to the law on vehicle operation and road traffic, effective January 1, 2020, introduces significant changes to the motor vehicle tax law. These updates, particularly concerning the defin

Source: Moore BDR s.r.o.

Act No. 390/2019 Coll. – Amendment to the Commercial Code and the Commercial Register Act

09.01.2020


The Commercial Register amendment introduces significant changes, primarily mandating electronic submissions to the Commercial Register, with limited exceptions for physical documents. Inactive compan

Source: Moore BDR s.r.o.

Worker Dispatch

07.11.2019


The transposition of EU Directive 957/2018/EU into Slovak law significantly expands the scope of employment conditions for posted workers. Originally focused on minimum wage rates, the directive now m

Source: Moore BDR s.r.o.

Employees, Self-employed: What awaits us in 2020?

07.11.2019


The cost of living minimum in Slovakia has been increased from €205.07 in 2019 to €210.20 in 2020. The minimum wage has also risen from €520 to €580 per month, with the hourly rate increasing from €2.

Source: Moore BDR s.r.o.

Reduction of Income Tax Rate for Selected Tax Entities

11.10.2019


Reduction of Income Tax Rate for Selected Tax Entities

A novel amendment will reduce the income tax rate from 21% to 15% for legal entities and natural persons earning income under Section 6(1) and (

Source: Moore BDR s.r.o.

We Supported the Beneficiary Event OSMIDIV for the Mentally Handicapped

24.09.2019


We are pleased to have been able to financially support the annual charity event again, which took place on August 18, 2019, in the amphitheater in Banská Štiavnica and was intended for mentally and p

Source: Moore BDR s.r.o.

Sell Your Business Simply and Safely

16.09.2019


This article offers expert advice for business owners and investors navigating the complex process of company acquisition. It emphasizes that selling a company is a rare and demanding event, both time

Source: Moore BDR s.r.o.

AMENDMENT TO THE LAW ON TAX ADMINISTRATION (TAX CODE)

12.09.2019


A draft amendment to the Tax Administration Act (Tax Code) is currently undergoing interdepartmental review, proposing several significant changes. Key alterations include clarifying the definition of

Source: Moore BDR s.r.o.

Fuel Refactoring within the Group

14.08.2019


Does your company provide fuel cards for its subsidiaries or companies within the group? This newsletter informs you about the judgment of the Court of Justice of the European Union No. C-235/18 Vega

Source: Moore BDR s.r.o.

Amendments to the Value Added Tax Act

14.08.2019


On June 26, 2019, the National Council of the Slovak Republic approved in the first reading a bill amending the VAT Act. The proposal suggests extending the reduced VAT rate of 10% to all foodstuffs,

Source: Moore BDR s.r.o.

Income Tax Act

26.07.2019


The proposed amendment to the Income Tax Act introduces several changes, most notably the concept of a "micro-taxpayer," defined as a physical or legal entity with income/revenue not exceeding EUR 49,

Source: Moore BDR s.r.o.

Law on Accounting and eKasa

26.07.2019


**Accounting Law and eKasa System in Slovakia**

The proposed amendment to the Accounting Act, effective from January 1, 2020, primarily focuses on modifying the conditions that trigger the mandatory

Source: Moore BDR s.r.o.

Trade in goods between EU member states with regard to QUICK FIXES in the Czech Republic

04.06.2019


The "Quick Fixes" aim to standardize VAT rules for B2B goods transactions within the EU, with the Czech Republic already implementing EU legislation into its VAT law. Significant changes in the Czech

Source: Moore BDR s.r.o.

Austria: Tax Changes in Transportation – "Quick Fixes" for Chain Transactions Take Effect January 1, 2020

04.06.2019


On December 4, 2018, the EU Council of Finance Ministers approved "quick fixes" regarding chain transactions, to be implemented within Article 36a of the VAT Directive (Council Directive 2006/112/EC).

Source: Moore BDR s.r.o.

The largest European VAT reform since 1993 – new rules regarding consignment warehouses, chain transactions, and intra-community supplies from January 1, 2020.

04.06.2019


The JStG 2018 law necessitates the implementation of "quick fix" measures, approved in December 2018 at the European level, into national law by January 1, 2020. These measures aim to facilitate intra

Source: Moore BDR s.r.o.

New EU VAT System

03.06.2019


The European Commission approved four VAT "Quick Fixes" at the end of 2018, effective from January 1, 2020, aimed at improving cross-border trade. These fixes address: simplifying call-off stock arran

Source: Moore BDR s.r.o.

How should a British company operating in Slovakia prepare for Brexit?

29.05.2019


How should a British business operating in Slovakia prepare for Brexit?

The Slovak Financial Administration issued a methodological guideline in April 2019 clarifying the VAT refund procedure for UK

Source: Moore BDR s.r.o.

What do we recommend to entrepreneurs in Slovakia trading with the UK?

29.05.2019


Given the possibility of a hard Brexit, the company recommends several actions. If your company purchased goods or services from a UK VAT payer in 2019, file for a UK VAT refund well before the UK lea

Source: Moore BDR s.r.o.

BREXIT - Is your company ready for it?

29.05.2019


The United Kingdom's departure from the EU has been a major topic at the European level for the past two years. A "hard BREXIT" would occur on October 31, 2019, if the UK didn't approve the Withdrawal

Source: Moore BDR s.r.o.

Banska Bystrica High Jump 2019

05.03.2019


This year, we supported the well-known international high jump meeting, the Banská Bystrica High Jump Meeting, this time the jubilee 25th edition.

Results of BBL 2019:
www.banskobystrickalatka.sk

Ho

Source: Moore BDR s.r.o.

New Guideline of the Ministry of Finance of the Slovak Republic on Determining the Content of Transfer Pricing Documentation

24.01.2019


In 2018, the Ministry of Finance of the Slovak Republic (MFSR) published a new guideline (MF/019153/2018-724) on determining the content of transfer pricing documentation.

The documentation is catego

Source: Moore BDR s.r.o.

SUPPORTING SMART INNOVATIONS

16.01.2019


This is a call for applications for non-refundable financial contributions to support smart innovations in industry under the Operational Program Research and Innovation, specifically investment prior

Source: Moore BDR s.r.o.

Environmental Quality

16.01.2019


This is a call for applications for non-refundable financial contributions aimed at reducing energy consumption and increasing the use of renewable energy sources (RES) in businesses, under the Operat

Source: Moore BDR s.r.o.

Supporting Jobs

16.01.2019


Call for applications for a non-refundable financial contribution to support jobs under the OP ĽZ DOP 2018/3.1.1/01 program.

Investment Priority: Access to employment for job seekers and inactive ind

Source: Moore BDR s.r.o.

Security Institute

10.01.2019


A novel amendment to the VAT Act proposes the abolition of the VAT security institute, which was introduced into the VAT Act in 2012. Decisions on the deposit of VAT security issued before December 31

Source: Moore BDR s.r.o.

New Definition of Turnover for VAT Purposes

10.01.2019


The current definition of turnover uses the terms "income" and "revenue," creating unequal conditions for taxable persons using double-entry bookkeeping versus those using single-entry bookkeeping. Th

Source: Moore BDR s.r.o.

New VAT rules for voucher use

10.01.2019


New VAT rules for vouchers have been established due to inconsistencies in determining the time and place of supply, tax liability, and tax base for transactions involving vouchers. A voucher is defin

Source: Moore BDR s.r.o.

Reduction of VAT rate on accommodation services

10.01.2019


The amendment to the VAT Act introduces a reduced VAT rate for accommodation services. The VAT rate is lowered from the original 20% to 10% and will apply to accommodation services categorized under c

Source: Moore BDR s.r.o.

Property Addition and Rental

10.01.2019


A significant change in the VAT Act concerns the VAT regime for the supply of buildings and the rental of real estate, as well as a redefined definition of initial building approval (kolaudácia).

Cur

Source: Moore BDR s.r.o.

Domestic transfer of tax liability for certain commodity transactions

10.01.2019


An amendment to the VAT Act (Novela Zákona o DPH) adjusts the rules for applying the domestic reverse charge mechanism for transactions involving selected agricultural products, selected metals, and m

Source: Moore BDR s.r.o.

Recreation vouchers

10.01.2019


The amendment to the Labour Code introduces a new obligation for employers to provide recreational vouchers and contributions for recreation. Employers with more than 49 employees will be required to

Source: Moore BDR s.r.o.

Insurance Tax

10.01.2019


A new law, effective January 1, 2019, introduces an 8% insurance tax. This tax applies to non-life insurance policies where the insured risk is located within the Slovak Republic. Unlike the initial p

Source: Moore BDR s.r.o.

New forms for income tax for natural and legal persons

10.01.2019


The Ministry of Finance of the Slovak Republic has issued a measure that amends the templates for Income Tax Returns for natural and legal persons for the tax period 2018.

The current templates of th

Source: Moore BDR s.r.o.

Multilateral Convention

10.01.2019


The Slovak Republic has ratified the OECD Multilateral Convention, which facilitates the efficient and swift implementation of selected BEPS (Base Erosion and Profit Shifting) measures into individual

Source: Moore BDR s.r.o.

Minimum wage

10.01.2019


The minimum wage will increase from the current 480 Euros to 520 Euros as of January 1, 2019. However, the established minimum wage of 520 Euros is a gross monthly minimum wage. After deducting 19% in

Source: Moore BDR s.r.o.

Increase in tax bonus

10.01.2019


A new amendment to the Income Tax Act, approved by the National Council of the Slovak Republic, will double the tax bonus for children under 6 years old starting in April 2019.

The tax bonus is a tax

Source: Moore BDR s.r.o.

We do more than just financing for companies.

17.12.2018


Companies often face the decision of passing their business to the next generation or selling to investors, raising the question of finding suitable investors. To address this, ČSOB is launching Match

Source: Moore BDR s.r.o.

Implementation in France

29.11.2018


On September 24, 2018, the French government presented the draft Finance Law for 2019, to be debated in Parliament and potentially amended before final approval by the end of 2018.

Article 13 incorpo

Source: Moore BDR s.r.o.

New Directive from the European Union - ATAD (Anti-Tax Avoidance Directive)

29.11.2018


The European Union's ATAD (Anti Tax Avoidance Directive) ensures taxes are paid where profits and value are generated. It mandates measures for Slovakia to implement to prevent aggressive tax planning

Source: Moore BDR s.r.o.

Austrian Implementation of the Anti-Tax Avoidance Directive

29.11.2018


The European Anti-Tax Avoidance Directive (ATAD), published in 2016, builds upon the OECD's BEPS action plan. Member states were generally required to implement ATAD by January 1, 2019, followed by th

Source: Moore BDR s.r.o.

Abuse of (Tax) Law - A Phenomenon of Modern Society?

29.11.2018


In recent years, tax law has faced strong legislative pressure, mainly from the EU and OECD, aiming to combat aggressive tax practices. One recent measure transposes Article 6 of EU Directive 2016/116

Source: Moore BDR s.r.o.

Identification Data of the Ultimate Beneficial Owner in a Legal Entity

15.11.2018


We would like to inform you that due to the amendment of Act No. 530/2003 on the Commercial Register, effective from November 1, 2018, the Commercial Register now includes (i) identification data of t

Source: Moore BDR s.r.o.

We supported the Osmidiv charity event for people with intellectual disabilities again.

05.10.2018


We are pleased that, thanks in part to us, handicapped children were able to learn new skills at workshops such as Latin American Zumba dances, face painting, plaster cast decoration, encaustic painti

Source: Moore BDR s.r.o.

Insurance tax

05.09.2018


On June 20, 2018, the National Council of the Slovak Republic approved the Insurance Tax Act, effective January 1, 2019. The new insurance tax will have a uniform eight percent rate, affecting all non

Source: Moore BDR s.r.o.

eKasa

05.09.2018


The Financial Administration has prepared a project for online connection of all cash registers to the Financial Administration's eKasa portal. In practice, this means the Financial Administration wil

Source: Moore BDR s.r.o.

Mandatory electronic communication after 1.7.2018 for natural persons

05.09.2018


From July 1, 2018, mandatory electronic communication with the financial administration is extended to all natural persons who are entrepreneurs. The obligation to communicate electronically from July

Source: Moore BDR s.r.o.

Transfer Pricing of Financial Transactions

05.09.2018


On July 3, 2018, the OECD issued a draft amendment to the OECD Guidelines concerning financial transactions. These provisions are intended to shed more light on the valuation methods for, for example,

Source: Moore BDR s.r.o.

Amendment to the Act on Prevention of Money Laundering and Terrorist Financing

05.09.2018


Currently, companies not registered in the Register of Public Sector Partners (RPVS) are obliged to identify their ultimate beneficial owner (UBO).

Following the amendment to Act No. 297/2008 Coll. o

Source: Moore BDR s.r.o.

Interdepartmental Commenting – Draft Directive Establishing Rules on Taxation of Income of Legal Entities with Significant Digital Presence

05.09.2018


The Ministry of Finance of the Slovak Republic has submitted a proposal for a regular preliminary opinion on a Council directive proposal. This directive sets rules concerning the taxation of corporat

Source: Moore BDR s.r.o.

French Property Tax – Now Limited to Real Estate, but Increased!

21.05.2018


The French wealth tax, previously levied on individuals with assets over €1.3 million, which had prompted wealthy individuals to leave France, was limited to private real estate ownership from January

Source: Moore BDR s.r.o.

Technical Improvement and Repairs Performed by the Tenant and Non-Monetary Income of the Landlord from the Perspective of Slovak Legislation

21.05.2018


For income tax purposes, the technical enhancement of tangible and intangible assets refers to expenditures on completed additions, extensions, structural modifications, reconstructions, and moderniza

Source: Moore BDR s.r.o.

Real Estate Investment from a Czech Tax Perspective

21.05.2018


Real estate investments offer stable income, with distinct tax implications for legal entities and individuals in the Czech Republic. International tax treaties generally stipulate that profits from r

Source: Moore BDR s.r.o.

Real Estate Investments in Austria and Their Tax Implications

21.05.2018


When investing directly in real estate in Austria, several tax regulations must be considered.

**Real Estate Acquisition Tax and Land Registry Fee:** Upon acquiring property, a 3.5% real estate acqui

Source: Moore BDR s.r.o.

Foreign investment in German real estate

21.05.2018


Real estate investments are booming, attracting both institutional and private investors, driven by low interest rates and Germany's strong economy. Office buildings and residential properties in majo

Source: Moore BDR s.r.o.

Changes to the Labour Code from 01.05.2018

10.04.2018


The National Council of the Slovak Republic approved amendments to the Labour Code, effective May 1, 2018, introducing several changes in employment. The most significant is the phased increase in sup

Source: Moore BDR s.r.o.

Electronic Communication of Legal Entities with the Tax Office from January 1, 2018

04.04.2018


As of January 1, 2018, all legal entities registered in the Commercial Register are mandated to communicate exclusively electronically with the tax office, regardless of their VAT payer status. This i

Source: Moore BDR s.r.o.

Company Mergers Under New Regulations

04.04.2018


The amendment introduces measures targeting speculative company mergers. Section 69 is expanded with new paragraphs 11-15, detailing these provisions.

Paragraph 11 stipulates that on the date of comp

Source: Moore BDR s.r.o.

INSURANCE TAX

04.04.2018


Based on the Government of the Slovak Republic's Legislative Tasks Plan for 2018, the Ministry of Finance has submitted a draft law on insurance tax for public consultation. This proposal aims to intr

Source: Moore BDR s.r.o.

New forms valid from January 1, 2018

04.04.2018


On November 22, 2018, Measure of the Ministry of Finance of the Slovak Republic No. MF/16021/2017-721 was approved, establishing the templates for income tax returns as amended. This new measure chang

Source: Moore BDR s.r.o.

Amendment to the Act on Tax Administration (Tax Code)

04.04.2018


As of January 1, 2018, amendments to the Tax Administration Act (Tax Code) came into effect, introducing several legislative changes. These include modifications to the definition of tax secrecy, requ

Source: Moore BDR s.r.o.

Amendment to the VAT Act

04.04.2018


Several amendments to the VAT Act became effective on January 1, 2018. Key changes include:

**Tax Representative for Foreign Persons:** Foreign entities not registered for VAT in Slovakia, and not ot

Source: Moore BDR s.r.o.

Income Tax Act Amendment

04.04.2018


On December 7, 2017, the National Council of the Slovak Republic approved amendments to the Income Tax Act and the Tax Administration Act. These changes incorporate measures to implement the OECD's BE

Source: Moore BDR s.r.o.

From school to the ice rink

13.02.2018


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Source: Moore BDR s.r.o.

We were a partner of the event

06.02.2018


The popular athletic event, Banskobystrická latka (BBL), celebrated its 24th edition this year, attracting renowned athletes. The high jump elite participated in the event, including the World Champio

Source: Moore BDR s.r.o.

Employee Posting from EU States to the Czech Republic

08.01.2018


Sending employees abroad can simplify operating in foreign markets. While the Czech Republic doesn't require pre-assignment registration with customs or other authorities, compliance with various rule

Source: Moore BDR s.r.o.

Cross-border posting of employees

08.01.2018


The issue of cross-border employee posting is currently relevant due to the complexities of the host country's legal system, which impose numerous obligations in labor law, social security law, tax la

Source: Moore BDR s.r.o.

Germany: Deployment of Foreign Workers – Tax Aspects of Posting Workers

08.01.2018


The employment of foreign workers in Germany is steadily increasing, presenting German and international companies with various challenges. Whether through employee secondments, direct hiring of forei

Source: Moore BDR s.r.o.

Employee Posting to France

08.01.2018


Recent French laws, such as the Loi Macron (2015) and Loi Travail (2016), have significantly tightened regulations for posted workers. The definition of "posting" is broad, covering nearly all work-re

Source: Moore BDR s.r.o.

Sending and Temporary Assignment of Workers to Austria

08.01.2018


**Posting and Temporary Assignment to Austria**

When an employer temporarily deploys employees to a different work location to fulfill a contractual obligation, it is considered a posting. This diffe

Source: Moore BDR s.r.o.

Production Models from a Transfer Pricing Perspective

23.09.2017


Manufacturing activities within a group can be organized in four main models: full-fledged manufacturer, limited-risk manufacturer, contract manufacturer, and toll manufacturer.

A full-fledged manufa

Source: Moore BDR s.r.o.

BDR helps – We supported the event

20.08.2017


This year, we supported the "Osmidiv Festival," a cultural event organized for the eighth year in Banská Štiavnica for children and people with intellectual disabilities.

Thanks to our support, child

Source: Moore BDR s.r.o.

Amendment to the Tax Administration Act

17.08.2017


The Slovak Tax Code (Act No. 563/2009 Coll.) is expected to undergo changes aimed at increasing transparency, improving public awareness, and curbing tax evasion. The proposed amendment, effective Jan

Source: Moore BDR s.r.o.

Amendment to the Value Added Tax Act

17.08.2017


The Slovak Ministry of Finance has proposed amendments to the Value Added Tax (VAT) Act, effective January 1, 2018, to align with the European Court of Justice rulings and address application issues.

Source: Moore BDR s.r.o.

Proposed Amendment to the Income Tax Act

17.08.2017


The Ministry of Finance of the Slovak Republic is proposing an amendment to the Income Tax Act to combat tax fraud, aggressive tax planning, and base erosion and profit shifting. The changes align wit

Source: Moore BDR s.r.o.

Attention: New General Data Protection Regulation (GDPR for short) from next year

16.08.2017


On May 25, 2018, the General Data Protection Regulation (GDPR) will come into effect throughout the European Union, replacing existing data protection legislation. All entities affected by the regulat

Source: Moore BDR s.r.o.

The fight against illegal online gambling has begun

16.08.2017


From July 2017, the Slovak Financial Administration began monitoring illegal online gambling, targeting websites that do not comply with Slovak legislation regarding gambling. Specifically, it focuses

Source: Moore BDR s.r.o.

New Version of the OECD Transfer Pricing Guidelines

16.08.2017


On July 10, 2017, the OECD released an updated version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. These changes are globally significant, as the OECD Gui

Source: Moore BDR s.r.o.

The Subsistence Level Will Increase From July 1, 2017

16.08.2017


The subsistence minimum, unchanged for the past 4 years due to low inflation, has increased from €198.09 to €199.48 as of July 1, 2017. This change will lead to a slight increase in social benefits an

Source: Moore BDR s.r.o.

Changes to the Commercial Code from next year

16.08.2017


A proposed amendment to the Commercial Code, expected to take effect January 1, 2018, introduces several significant changes aimed at improving the business environment and combating tax fraud. Key me

Source: Moore BDR s.r.o.

Notice: 07/31/2017 – Important Date for Public Sector Partners

27.06.2017


The Register of Public Sector Partners is an electronic, legally binding list of legal and natural persons engaging in trade with the state above a legally defined threshold. Its primary purpose, as p

Source: Moore BDR s.r.o.

Using Telecommunication and IT Services Effectively

27.06.2017


HEXECO, s.r.o., one of the first companies in Slovakia, provides advisory services in telecommunications and IT, primarily from an economic perspective. Customers often feel lost regarding what they'r

Source: Moore BDR s.r.o.

Slovakia: Tax implications of operating an e-shop in relation to VAT

01.06.2017


The text discusses VAT registration and obligations for e-shop operators in Slovakia, both domestic and foreign. A Slovak e-shop must register for VAT if its turnover exceeds €49,790 in 12 months. Reg

Source: Moore BDR s.r.o.

Czech Republic: Tax Implications of Operating an E-shop in Relation to VAT

01.06.2017


Selling goods through an e-shop is a popular form of commerce with no special VAT adjustments. However, certain specifics must be considered. Here’s an overview of three key VAT-related areas for oper

Source: Moore BDR s.r.o.

Austria: Electronically Provided Services – Facilitating Compliance with Tax Obligations

01.06.2017


If a provider of broadcasting, telecommunications, and electronically supplied services registers for the Mini-One-Stop-Shop (MOSS), they avoid the cumbersome requirement of registering for VAT in eac

Source: Moore BDR s.r.o.

Germany: Risk Cases and Special Features in Intra-Community Dispatch of Goods

01.06.2017


More and more entrepreneurs are leveraging online opportunities to increase revenue through their own e-shops. If this leads to sales and goods are shipped to other EU member states, certain peculiari

Source: Moore BDR s.r.o.

ATTENTION for group members with a consolidated turnover exceeding EUR 750 million annually

29.03.2017


On January 28, 2016, Slovakia joined thirty other countries in signing the Country-by-Country (CbC) Reporting agreement, a key element of the OECD's action plan on transfer pricing. CbC reporting appl

Source: Moore BDR s.r.o.

Tax expenses after payment

23.02.2017


The amendment to the Income Tax Act, effective from January 1, 2017, broadens the definition of "rent." The payment condition outlined in § 17 para. 19 b) now applies not only to the rental of movable

Source: Moore BDR s.r.o.

Changes in international information exchange

14.02.2017


Changes are coming to the FATCA (Foreign Accounts Tax Compliance Act) regulations, a US law designed to prevent tax evasion by US citizens and residents using foreign financial accounts.

Since 2015,

Source: Moore BDR s.r.o.

Change in advance payment calculation for 2017 until the submission of the tax return for 2016

14.02.2017


Attention legal entities paying income tax advances!

Due to an amendment in the income tax law reducing the corporate income tax rate from 22% to 21%, adjustments are needed in calculating tax advanc

Source: Moore BDR s.r.o.

Changes in the Tax Code from January 1, 2017

14.02.2017


The Slovak Republic has updated its Tax Administration Act (Law No. 563/2009) with effect from January 1, 2017, to combat tax fraud. Key changes include the introduction of a "summary assessment order

Source: Moore BDR s.r.o.

Notice of taxpayer reporting obligation by January 15, 2017

19.12.2016


**NOTIFICATION OBLIGATION – Income of Authors:**

This notice concerns the notification obligation for taxpayers to the tax administrator by January 15, 2017, regarding the change in taxation of autho

Source: Moore BDR s.r.o.

Change in the value of meal vouchers and meals from December 1, 2016

19.12.2016


Effective December 1, 2016, the minimum value of a meal voucher increases from EUR 3.15 to EUR 3.38. The maximum value of a meal voucher is now EUR 4.50. Employees are entitled to a meal voucher for e

Source: Moore BDR s.r.o.

Mandatory activation of electronic mailboxes is postponed to July 1, 2017

18.12.2016


On December 7, 2016, an amendment to Act No. 305/2013 Coll. on e-Government was approved, postponing the mandatory activation of electronic mailboxes for legal entities registered in the Commercial Re

Source: Moore BDR s.r.o.

Development fee - a financial instrument that will have a revenue function, a development function and an anti-corruption function.

17.12.2016


The Act aims to establish a financial instrument under the self-governing authority of municipalities. Each municipality can voluntarily introduce this instrument through its own generally binding reg

Source: Moore BDR s.r.o.

Maximum assessment bases for paying contributions to the Health Insurance Company are being abolished.

17.12.2016


The amendment to the Health Insurance Act, effective January 1, 2017, abolished the maximum assessment base for health insurance contributions. Employees, employers, and self-employed individuals will

Source: Moore BDR s.r.o.

CURRENT: Changes to the Value Added Tax Act

13.12.2016


The provided text outlines changes to the Value Added Tax (VAT) Act in Slovakia, effective from 2017. Key changes include adjustments regarding VAT deductions for foreign taxable persons, prioritizing

Source: Moore BDR s.r.o.

Attention: Changes to the Income Tax Act

13.12.2016


This newsletter details changes to the Income Tax Act effective from January 1, 2017, in Slovakia.

Key updates include modifications to dividend taxation. Dividends from profits earned before 2004 ar

Source: Moore BDR s.r.o.

Implementation of BEPS Action Plans into Slovak Tax Legislation

28.11.2016


Erosion of the corporate income tax base is a critical issue addressed by the G20, G8, and EU countries. The G20 and OECD developed the BEPS Action Plan to combat base erosion and profit shifting by m

Source: Moore BDR s.r.o.

Italy Implements Country-by-Country (CbC) Reporting for Multinational Enterprises

28.11.2016


On December 22, 2015, Italy's parliament approved the 2016 Finance Law, introducing Country-by-Country (CbC) reporting for Italian-based multinational enterprises (MNEs), aligning with Action 13 of th

Source: Moore BDR s.r.o.

Implementation of BEPS Action Plans into Czech Tax Legislation

28.11.2016


The Czech Ministry of Finance issued a document on April 22, 2016, in response to the European ATAD directive, aiming to discuss the implementation of BEPS action plans into Czech legislation. Several

Source: Moore BDR s.r.o.

New Austrian Transfer Pricing Documentation Act

28.11.2016


We would like to inform you about the Austrian Transfer Pricing Documentation Act (TPDA), which came into effect in October 2016. This law expands the regulations for multinational corporations for ta

Source: Moore BDR s.r.o.

Mandatory activation of legal entities' mailboxes

16.11.2016


Originally, all electronic mailboxes were to be automatically activated from January 1, 2017, and authorities were to send official documents to all companies in their electronic mailboxes. However, i

Source: Moore BDR s.r.o.

Greater transparency in state-private sector business deals?

16.11.2016


A new law, the Act on the Register of Public Sector Partners, takes effect in February to increase transparency in state-private sector dealings. The law mandates the creation of a public register of

Source: Moore BDR s.r.o.

Changes in social insurance from January 1, 2017

14.11.2016


The National Council of the Slovak Republic approved an amendment to Act No. 461/2003 Coll. on Social Insurance on October 11, 2016. The primary change, effective January 1, 2017, involves increasing

Source: Moore BDR s.r.o.

Mandatory activation of legal entity mailboxes

03.10.2016


As of August 1, 2016, under Slovak law, all electronic mailboxes for legal entities registered on www.slovensko.sk are automatically activated for official delivery. This activation enables communicat

Source: Moore BDR s.r.o.

Do you provide real estate-related services?

28.09.2016


Effective January 1, 2017, EU Council Implementing Regulation No 1042/2013 on VAT for services related to immovable property came into force. This regulation aims to unify the interpretation of terms

Source: Moore BDR s.r.o.

Directors and Officers Liability Insurance

28.09.2016


In today's business environment, no member of a company's statutory bodies, aiming for success in domestic and foreign markets, can discount the possibility that some decisions may prove erroneous in

Source: Moore BDR s.r.o.

Comparability Analysis and Its Importance in Transfer Pricing

28.09.2016


The essence of transfer pricing is to set prices for goods, services, assets, etc., in mutual transactions between related parties within a multinational group of companies in a way that corresponds t

Source: Moore BDR s.r.o.

What changes will BEPS Action 8-10 bring to transfer pricing?

22.08.2016


In October 2015, the OECD finalized proposals for its Action Plan on Base Erosion and Profit Shifting (BEPS). Following negotiations, the OECD approved amendments to the Transfer Pricing Guidelines fo

Source: Moore BDR s.r.o.

OSMIDIV 2016

21.08.2016


A benefit concert was organized specifically for children and patients with intellectual disabilities who do not have the opportunity to attend musical concerts and events throughout the year. The chi

Source: Moore BDR s.r.o.

Final Spectator

19.08.2016


What are the duties of a company director when the company has negative equity?

Under commercial law, the term "crisis" is a new concept introduced by an amendment to the Commercial Code effective Ja

Source: Moore BDR s.r.o.

News in Slovak Taxes

19.08.2016


The Slovak Ministry of Finance has proposed amendments to several laws, potentially effective January 1, 2017, or January 1, 2018. Key changes include a reduction in the corporate income tax rate to 2

Source: Moore BDR s.r.o.

News from the EU workshop. Will they handle tax evasion?

19.08.2016


The European Union is set to adopt a package of measures to combat tax evasion, a global issue requiring worldwide solutions. Following the BEPS project, this initiative has the approval of the Slovak

Source: Moore BDR s.r.o.

New rules for the publication of the list of defaulters

19.08.2016


The Financial Administration of the Slovak Republic will publish a list of tax debtors on a monthly basis. Updated lists will be published by the end of the calendar month following the month for whic

Source: Moore BDR s.r.o.

Electronic communication between customs authorities

19.08.2016


Under the new Union Customs Code, effective May 1, 2016, all communication between economic operators and customs authorities must be conducted electronically. If the relevant electronic systems are n

Source: Moore BDR s.r.o.

First Automatic Information Exchange

19.08.2016


Financial institutions in Slovakia, including banks and branches of foreign banks, have been obligated since January 1, 2016, to identify and report their clients' tax residency to the Slovak Financia

Source: Moore BDR s.r.o.

Increasing Block Capacity in the Virtual Registration Cash Register (VRP)

19.08.2016


Starting July 1, 2016, the Slovak Financial Directorate increased the issued receipt capacity for all Virtual Registration Cash Register (VRP) users. The monthly limit for issuing receipts was raised

Source: Moore BDR s.r.o.

You might be interested in. New forms of joint-stock companies

15.07.2016


Two separate amendments to the Commercial Code introduce new forms of joint-stock companies to support business in Slovakia: the Simple Joint-Stock Company (j.s.a.) and the Joint-Stock Company with Va

Source: Moore BDR s.r.o.

Registration of a foreign person after 1.1.2016 and tax relating to the supply of construction works

15.07.2016


When does a foreign taxable person become obliged to register?

A foreign taxable person becomes obliged to register, inter alia, according to § 5 of the VAT Act, if they are a recipient of constructi

Source: Moore BDR s.r.o.

Are customs regulations being streamlined?

14.07.2016


On May 1, 2016, the new Union Customs Code (Regulation (EU) No 952/2013) and its implementing provisions (Commission Delegated Regulation (EU) 2015/2446 and Commission Implementing Regulation (EU) 201

Source: Moore BDR s.r.o.

VAT defaulters beware

14.07.2016


Delayed VAT Registration – The Value Added Tax Act No. 222/2004 Coll., as amended (hereinafter referred to as the "VAT Act"), imposes certain obligations even on non-VAT payers. Entrepreneurs who are

Source: Moore BDR s.r.o.

You can be fined for incorrect data in the commercial register

14.07.2016


Changes to a company's details, such as a partner's address, name, or the share capital amount, may seem like minor trivialities at first glance, but this is far from the truth. According to Slovak la

Source: Moore BDR s.r.o.

Methodological guideline for assignment of financial lease agreements

12.07.2016


As of January 1, 2015, the Income Tax Act no longer includes specific provisions for the assignment of financial lease agreements concerning the depreciation of tangible assets acquired through financ

Source: Moore BDR s.r.o.

Electronic Records of Sales in the Czech Republic

22.06.2016


Electronic sales registration (EET) was adopted in the Czech Republic in April 2016. This law mandates businesses to electronically report all cash and card transactions to the tax administrator. The

Source: Moore BDR s.r.o.

Austria and cash registers

15.06.2016


In Austria, companies exceeding a legally defined revenue threshold are obligated to use a cash register system as of May 2016. This requirement has been a subject of extensive debate, with some small

Source: Moore BDR s.r.o.

Electronic Cash Register in the Slovak Republic

25.05.2016


In the Slovak Republic, since January 1, 2012, entrepreneurs selling goods or providing defined services, and meeting legally established conditions, are obligated to use electronic cash registers wit

Source: Moore BDR s.r.o.

Project Support Options Through Investment Aid

05.02.2016


**Investment Aid**

Investment aid in Slovakia, governed by Law No. 561/2007 Coll., is available for industrial production, technological centers, strategic service centers, and tourism.

**Forms of A

Source: Moore BDR s.r.o.

Changes to Act No. 361/2014 Coll. on Motor Vehicle Tax and on Amendments and Supplements to Certain Acts (hereinafter referred to as the "Motor Vehicle Tax Act") from 1.1.2016

05.02.2016


An amendment to the Income Tax Act, approved on September 22, 2015, also introduced changes to the Motor Vehicle Tax Act. Notably, the determination of a taxpayer's local jurisdiction has changed. Loc

Source: Moore BDR s.r.o.

Changes to Act No. 431/2002 Coll. on Accounting, as amended (hereinafter referred to as the "Accounting Act") from 1 January 2016

05.02.2016


The Accounting Act was amended in 2015 by Act No. 130/2015, with staggered effective dates of July 1, 2015, January 1, 2016, and January 1, 2017. This summary highlights key changes effective January

Source: Moore BDR s.r.o.

Forms valid in 2016

04.02.2016


Tax returns for personal and corporate income tax will be filed using new forms. These forms are available on the Financial Administration of the Slovak Republic portal in the "Catalog of Form Templat

Source: Moore BDR s.r.o.

Payroll Accounting in 2016 – Overview

04.02.2016


The minimum cost of living, tax bonus, and non-taxable amount for the taxpayer remain unchanged from 2015 for 2016. The income tax rates are 19% on income up to €2,918.53 and 25% on income exceeding t

Source: Moore BDR s.r.o.

Value Added Tax – Methodological Guidelines December 2015

04.02.2016


In the previous newsletter, we provided an overview of the most significant changes to the VAT Act effective from January 1, 2016. In December 2015, the Slovak Financial Directorate issued several met

Source: Moore BDR s.r.o.

Welcome Cocktail for New SOHK Members

02.02.2016


Last July, we became new members of the Slovak-Austrian Chamber of Commerce (SOHK). On this occasion, SOHK organized a welcome cocktail for new members, where we had the opportunity to introduce our c

Source: Moore BDR s.r.o.

How to Assess if You Are a Potential Candidate for a Transfer Pricing Tax Audit? Try the Following Test!

02.02.2016


If your answers to the following questions are affirmatively at least twice, transfer documentation should be a priority for your business!

Based on publicly available sources as well as the practica

Source: Moore BDR s.r.o.

Main Benefit Test in the Context of GAAR and MDR

7/10/2025


The procedure for issuing protective opinions against the General Anti-Avoidance Rule (GAAR) and the rules for reporting tax schemes (MDR) are distinct but share the common goal of counteracting tax a

Source: Moore Polska

Internship and the Amendment to the Labor Code. What Will Change?

6/27/2025


Work seniority plays a crucial role in labor law, influencing benefits like seniority allowances and jubilee awards. With frequent amendments to the Labor Code, lawmakers are increasingly refining how

Source: Moore Polska

Minimum income tax in CIT: analysis of methods for calculating the tax base and strategic recommendations for taxpayers

6/12/2025


The minimal income tax in CIT (Corporate Income Tax) is a new tax obligation effective from the beginning of 2024 in Poland. Companies must strategically choose between the classic or simplified metho

Source: Moore Polska

Loan from a partner vs. VAT and PCC – how to settle it correctly in 2025?

5/19/2025


This article discusses the tax implications of a loan granted by a shareholder to a capital company, specifically focusing on whether it should be subject to the tax on civil law transactions (PCC) or

Source: Moore Polska

Estonian CIT and MDR: Where does tax planning end and a scheme begin?

5/16/2025


Estonian CIT and MDR raise concerns among entrepreneurs planning restructuring. The key question is where legal tax planning ends and the obligation to report a scheme begins. The Estonian CIT is inte

Source: Moore Polska

What does a medium-sized company and its investors need from an auditor? A tailor-made audit

5/6/2025


Medium-sized enterprises are crucial for the Polish economy, demanding a practical approach to business from their owner-managers. They need audits that offer real support in management and developmen

Source: Moore Polska

"Rzeczpospolita" Ranking 2025 – Moore Polska again in 9th place

4/16/2025


Moore Polska proudly announces its continued presence in the top tier of Polish audit firms, securing 9th place in the "Rzeczpospolita" and "Parkiet" Auditors Ranking for 2024, a position held consist

Source: Moore Polska

Transfer Pricing 2025 and the New US Customs Policy – What Do Businesses Need to Know?

4/4/2025


The implementation of customs policies and their impact on global trade, particularly focusing on the changes initiated by the new American administration, significantly affect transfer pricing strate

Source: Moore Polska

E-office for a start-up and small business – how a virtual office supports business development

4/1/2025


Starting a business is challenging, especially balancing costs with a professional image for investors and clients. Many startups and small businesses are turning to virtual offices (e-biuro) for a so

Source: Moore Polska

The Owner's Pulpit: How to Effectively Manage Company Finances and Make Better Business Decisions

3/26/2025


Do you have full control over your company's finances? Do you know which projects are profitable and which are losing money? Many entrepreneurs still make decisions based on intuition, leading to inef

Source: Moore Polska

MDR – Main Benefit Criterion as a Condition of a Tax Scheme

3/13/2025


The Polish Tax Ordinance defines three types of tax schemes subject to mandatory reporting to the Head of the National Fiscal Administration (KAS): tax schemes, standardized tax schemes, and cross-bor

Source: Moore Polska

What was the purpose of introducing mandatory disclosure of tax schemes (MDR)?

3/11/2025


The Polish legal framework for reporting tax schemes (MDR) is established in the Tax Ordinance, specifically in Chapter 11a of Title III, Articles 86a to 86o. These provisions, effective from January

Source: Moore Polska

Women's Day – Women as the Foundation of Moore Polska's Success and Changes in the Business World

3/7/2025


Gender equality, pay transparency, and increased female representation in leadership are not just contemporary business challenges but also crucial elements for sustainable development. For over three

Source: Moore Polska

How Manufacturers Can Lay the Foundation for Long-Term Strategic Growth

3/5/2025


A recent survey of manufacturing leaders by Make UK indicates that 2025 will be another challenging year, with rising costs and economic pressures testing their resilience. However, the study also hig

Source: Moore Polska

Mandatory Professional Development (ODZ) for Statutory Auditors – Training within the Moore Polska Academy

3/4/2025


In today's rapidly evolving professional landscape, continuous professional development is crucial for auditors to maintain the highest quality of service. Moore Polska, a recognized audit firm, has b

Source: Moore Polska

Simplified ESG regulations – less bureaucracy, more benefits for companies

2/27/2025


New ESG regulations represent a breakthrough for entrepreneurs, promising reduced bureaucracy, lower administrative costs, and enhanced access to green financing. The European Commission has simplifie

Source: Moore Polska

Bank Activity Report – Requirements, Deadlines, Key Information

2/25/2025


Banks are required to prepare a business activity report that summarizes their performance over the financial year. This report must detail the entity's current financial and asset situation, outline

Source: Moore Polska

Staffing and Payroll – Comprehensive Support from Moore Polska

2/20/2025


Human resources and payroll are critical for any company. Accurate management of employee documentation, salary calculation, and employment processes demands precision, legal knowledge, and organized

Source: Moore Polska

New Polish Classification of Activities (PKD) 2025 – the most important changes for companies

2/19/2025


The New Polish Classification of Activities (PKD 2025) is effective from January 1, 2025, with a transition period until the end of 2026. This updated system aims to align Polish economic activity cla

Source: Moore Polska

Sale of Materials – Key Changes Following the Amendment to the Accounting Act 2025

2/17/2025


A new amendment to the Accounting Act, effective January 1, 2025, introduces significant changes regarding the sale of materials, impacting financial statements for periods starting after December 31,

Source: Moore Polska

Audit – Moore Polska Experts' Support for Your Company's Stability and Development

2/13/2025


Audit is a crucial element of financial management in a company, especially in a dynamically changing business environment. Moore Polska, with over 30 years of experience, offers comprehensive audit s

Source: Moore Polska

How to choose the best e-office for your company?

2/11/2025


A virtual office is a modern, flexible solution for businesses aiming to reduce operational costs while securing a professional registration address and comprehensive office services. Choosing the rig

Source: Moore Polska

Stabil and Moore Polska Merger: A New Chapter in the Spirit of Development and Tradition

2/7/2025


As the new year begins, the Polish accounting and bookkeeping services market has seen a significant development with the merger of Stabil and Moore Polska. This strategic alliance combines Stabil's n

Source: Moore Polska

March with ESG at Moore Polska – prepare for new challenges!

2/5/2025


The year 2025 marks a significant shift in ESG reporting due to the implementation of the CSRD directive and the introduction of the European Sustainability Reporting Standards (ESRS). This mandates t

Source: Moore Polska

Tax Obligations 2025. Table Format

1/16/2025


The dynamically changing tax regulations present a challenge for entrepreneurs and financial and accounting departments, who must constantly adapt to new requirements. In response to these needs, we h

Source: Moore Polska

Voluntary share write-off without remuneration – does it require transfer pricing documentation?

1/14/2025


Voluntary share redemption without remuneration may trigger transfer pricing documentation requirements if thresholds are met and related parties are identified. A controlled transaction is defined as

Source: Moore Polska

Supported Decision-Making – A New Model Instead of Guardianship in Poland

1/8/2025


In December 2024, a draft law on supported decision-making instruments was introduced in Poland, aiming to completely replace the existing legal concept of legal incapacitation (ubezwłasnowolnienie).

Source: Moore Polska

ESG and the EU Taxonomy: A Comprehensive Guide to Business Sustainability

1/3/2025


Modern business faces the challenge of addressing global environmental protection needs, social responsibility, and sustainable management. In this context, ESG (Environmental, Social, Governance) and

Source: Moore Polska

2024 Summary at Moore Poland – A Year of Successes and Challenges

12/30/2024


2024 was a significant year for Moore Polska, marked by successes, challenges, and new initiatives. Celebrating its 35th anniversary, the company demonstrated a blend of tradition and modernity, focus

Source: Moore Polska

Taxation of Contributions to a Company – How to Settle Non-Cash Contributions?

12/20/2024


This article analyzes the taxation of income from contributions in kind (aport) to a company by an individual partner, particularly when a portion of the aport is allocated to the reserve capital. An

Source: Moore Polska

Donation to a municipality – can it be deducted from income in 2024?

12/20/2024


Many entrepreneurs in 2024 donated to municipalities affected by the September floods. The question is whether these entrepreneurs can deduct such donations from their income.

According to CIT regula

Source: Moore Polska

Global Minimum Tax – What does OECD Pillar II mean for Polish companies?

12/16/2024


Poland has implemented the global minimum tax law, effective January 1, 2025, to align with the OECD's Pillar II and EU Directive 2022/2523. This tax targets multinational and large domestic groups wi

Source: Moore Polska

Equalization Tax: Who does it concern? Fill out the survey!

12/13/2024


The new regulations concerning the equalization tax could significantly impact the operations of both international and domestic groups. This tax, part of the global minimum tax level, will cover a wi

Source: Moore Polska

Employee benefits: rehabilitation paid for by the employer – what is worth knowing?

12/11/2024


More companies are supporting employees in difficult situations, such as financing rehabilitation, which raises legal and tax questions. Paying for rehabilitation is a non-cash benefit, considered a f

Source: Moore Polska

Global Minimum Tax: Does your company have to comply? Pillar 2. Key information that may concern you - complete the survey!

12/10/2024


The end of the year is approaching, and new regulations regarding the global minimum tax are coming into effect on January 1, 2025. A short survey helps determine if the equalization tax law will appl

Source: Moore Polska

GPSR Regulation: What do manufacturers, importers and distributors need to know about the new product safety regulations?

12/4/2024


The General Product Safety Regulation (GPSR) 2023/988, effective December 13, 2024, replaces Directive 2001/95/WE, impacting manufacturers, importers, and distributors of consumer goods in the EU. It

Source: Moore Polska

Social Insurance and a Single-Shareholder Limited Liability Company – Supreme Court Judgment

11/21/2024


A sole shareholder of a limited liability company (LLC), even holding 99% of the shares, is not considered to be conducting non-agricultural business activity and is therefore not subject to social se

Source: Moore Polska

Final Consultations on KSeF Implementation: The National e-Invoice System Enters a Key Phase

11/15/2024


The Ministry of Finance has announced the final consultations for the implementation of the National e-Invoice System (KSeF). Previous consultations identified areas for improvement and simplification

Source: Moore Polska

Definition of a Building in Real Estate Taxes – Upcoming Changes and Their Significance from 2025

11/13/2024


The Polish Ministry of Finance has proposed significant changes to property tax regulations, particularly the definition of "building structure" (budowla), effective January 1, 2025. These amendments

Source: Moore Polska

Transfer Pricing. Documentation Obligations and Deadlines for 2023

11/6/2024


As the year ends, crucial transfer pricing obligations are due. Transfer pricing documentation for 2023 must be prepared by the end of October, and the TPR-C declaration filed by the end of November.

Source: Moore Polska

Tax deadline extensions for flood victims in September 2024 – PIT, CIT, VAT, and additional tax reliefs

10/30/2024


On September 19, 2024, a regulation extended certain tax deadlines for individuals and businesses affected by the September 2024 floods. To qualify for these extensions, entities must be recognized as

Source: Moore Polska

40 Euro Compensation for Late Payments – An Effective Way to Recover Debt

10/18/2024


Article 10(1) of the Polish Act on Counteracting Excessive Delays in Commercial Transactions protects creditors from late payments. It grants creditors a flat-rate compensation of 40 euros for debt re

Source: Moore Polska

40th HR Congress – A New Era of Work Culture with the Participation of Moore Poland

10/14/2024


The modern work culture is undergoing rapid changes, and organizations need to adapt to new employee expectations. The 40th Personnel Congress, held on October 21-22, 2024, in Warsaw, Poland, will add

Source: Moore Polska

25th Annual Auditing Conference: "The Auditor - A Multidisciplinary Profession"

10/9/2024


The 25th Annual Auditing Conference, "Statutory Auditor – A Multidisciplinary Profession," took place on October 7-9, 2024, at the Warszawianka Hotel in Jachranka. Moore Polska participated as a partn

Source: Moore Polska

The Circulation of Accounting Documents in a Company. Types of Systems.

10/3/2024


In today's globalized and automated world, efficient accounting document flow is crucial for financial management in any organization. Modern document flow systems speed up accounting processes, enhan

Source: Moore Polska

Minimum Corporate Income Tax 2024 – New Rules and Exemptions

9/26/2024


From January 1, 2024, Poland reintroduced the minimum income tax (CIT) for corporate taxpayers, aimed at preventing tax avoidance by companies reporting losses or low income despite revenue. This tax

Source: Moore Polska

Latest Changes in Real Estate and Agricultural Tax - Draft Act of September 2, 2024

9/25/2024


The Ministry of Finance has prepared another draft law amending the laws on agricultural tax, local taxes and fees, forest tax, and stamp duty, incorporating comments from public consultations. This d

Source: Moore Polska

Liability of a Management Board Member in a Limited Liability Company - How to Protect Your Assets and Avoid Risks

9/24/2024


Serving as a management board member in a limited liability company entails significant responsibility, potentially encompassing civil, criminal, and tax liabilities. Unlike shareholders, whose liabil

Source: Moore Polska

Local Taxes 2025. Amendment to the Act: Changes in Definitions, Taxation of Garages, and Exemptions

9/19/2024


In June 2024, the Council of Ministers in Poland published the draft law amending regulations concerning agricultural tax, local taxes and fees, forest tax, and stamp duty. The final version, released

Source: Moore Polska

Digitalization of accounting documentation in CIT tax – new rules. What do you need to know?

9/12/2024


The digitization of accounting documentation for Corporate Income Tax (CIT) is becoming a reality. The Minister of Finance has signed a regulation imposing new accounting obligations on businesses.

S

Source: Moore Polska

Trade shows under UOKiK's microscope – new regulations protecting consumers

9/10/2024


Commercial shows, despite their popularity, have often been criticized for unfair sales practices. In response to numerous consumer complaints, especially from seniors, UOKiK (The Office of Competitio

Source: Moore Polska

Free transfer of road plots to the municipality based on an agreement with the municipality on the free transfer of real estate. Key tax aspects

9/5/2024


A developer's free transfer of road plots to a municipality necessitates a precise understanding of VAT law. According to VAT regulations, this transfer is subject to taxation based on the purchase pr

Source: Moore Polska

Amortizing Lease vs. Estonian CIT

9/4/2024


The introduction of the lump-sum tax on company income (Estoński CIT) alters the taxation framework, introducing new categories of taxable income not covered by previous regulations.

For leased passe

Source: Moore Polska

LLC or Sole Proprietorship? The Choice Isn't Simple

9/3/2024


Currently, the most popular forms of business activity are limited liability companies and registered sole proprietorships. Both can be run by a single person. However, a limited liability company off

Source: Moore Polska

Contribution holidays. Starting November 1st

8/27/2024


The Social Insurance Institution (ZUS) has announced a new relief for entrepreneurs called "contribution holidays." Starting November 1, 2024, eligible business owners can apply to be exempt from payi

Source: Moore Polska

E-deliveries: Postponement of the implementation deadline to 2025. What you need to know?

8/15/2024


The implementation deadline for e-Deliveries (e-Doręczenia), initially set for October 1, 2024, has been postponed by three months to January 1, 2025, for most obligated entities. This adjustment by t

Source: Moore Polska

Artificial Intelligence in Moore Polska - or Do We Need More Support from AI?

8/8/2024


Artificial intelligence is increasingly important in human resources, aiding recruitment and talent management, boosting HR efficiency, and enhancing competitive advantage. Moore Polska utilizes AI in

Source: Moore Polska

Accounting Books: Transformation and Closure of Books When Applying Flat-Rate Tax on Corporate Income. What About the Tax Period?

8/6/2024


The Estonian CIT taxation, implemented through the CIT act, covers a four-year tax period declared by the taxpayer in form ZAW-RD. However, changes in a company's legal form requiring the closure of a

Source: Moore Polska

Constitutional Tribunal Ruling: MDR Reporting Unconstitutional

7/30/2024


On July 23, 2024, the Constitutional Tribunal ruled on the reporting of tax schemes (MDR), finding the regulations unconstitutional insofar as they obligate tax advisors to disclose information covere

Source: Moore Polska

Empathy. Can it be the basis of team management?

7/25/2024


In today's dynamic work environment, empathy is crucial for effective leadership. It enables leaders to understand their employees' emotions and needs, building trust and boosting engagement. Empathet

Source: Moore Polska

Don't mislead the service provider! - Or when should a foreign entity use a Polish NIP and when a foreign NIP

7/23/2024


A Swiss company registered for VAT in Poland, but lacking a permanent establishment there, sought clarification on using its Swiss VAT ID for Polish-sourced transport services. The Polish tax authorit

Source: Moore Polska

Energy voucher in 2024? Amount will depend on income

7/19/2024


The energy bonus for 2024 is a form of support for households, with the amount depending on their income. Applications can be submitted from August 1st to September 30th, 2024, and the municipal autho

Source: Moore Polska

Estonian CIT – What are the 7 Risks Associated with it? Analysis

7/17/2024


This material comprehensively discusses seven key risks associated with Estonian CIT, a crucial resource for businesses considering this taxation system.

The risks include: **Hidden Profits:** Define

Source: Moore Polska

DAC7 Directive – New Regulations Regarding MDR

7/9/2024


The EU's DAC7 directive, effective from July 1, 2024, concerning the reporting of income earned through digital platforms, has been implemented into Polish law via a new act published on June 17, 2024

Source: Moore Polska

Taxation of advance profit payments in a limited joint-stock partnership

7/8/2024


The taxation of advance payments on profit for general partners in limited joint-stock partnerships (SKA) is interpreted differently by tax authorities and administrative courts. It is crucial to unde

Source: Moore Polska

Transfer pricing – the documentation obligation not just for the largest entities

7/4/2024


Many entrepreneurs face significant uncertainty regarding transfer pricing obligations due to dynamic legal changes and increasing reporting and documentation requirements. Moore Polska Tax & Legal of

Source: Moore Polska

Cybersecurity. Amendment to the Act on the National Cybersecurity System – Reasons, Essence, and Means of Implementation

7/3/2024


The proposed legislation aims to implement the EU Directive 2022/2555 concerning measures for a high common level of cybersecurity across the Union, known as NIS 2. This update is driven by the rapid

Source: Moore Polska

Whistleblowers – New Law from 2024. Key Changes and Obligations for Employers

7/1/2024


A new law on whistleblower protection was published on June 24, 2024, implementing the EU Whistleblower Directive. The law generally comes into effect on September 25, 2024, with external reporting ob

Source: Moore Polska

Values, 35th Anniversary of Moore Polska and Celebration. Summary of the Great Integration #MoorePolskaTeam 2024

6/21/2024


The Moore Polska Team 2024 integration event took place on June 13th and 14th, bringing together over 180 employees from the company's 10 offices across 8 cities. The event focused on strengthening th

Source: Moore Polska

European Accessibility Act (EAA) and its impact on the operation of companies in Poland

6/19/2024


On May 9, 2024, the President of Poland approved a law implementing the European Accessibility Act (EAA) into Polish law, effective June 28, 2025. This act complements the Polish "Accessibility Plus"

Source: Moore Polska

Companies with 35 years of tradition in Poland

6/12/2024


Since the economic transformation of 1989, Poland has witnessed significant economic and social changes. Many companies emerged, facing numerous challenges. A report by the Family Firms Foundation she

Source: Moore Polska

National e-Invoice System (KSeF): What entrepreneurs should know

6/5/2024


KSeF is a new IT system in Poland mandating electronic structured invoicing for all businesses. While it raises concerns, it also offers opportunities to streamline accounting and administrative proce

Source: Moore Polska

What is the best accounting system? See the Moore Polska ranking and read our study!

6/4/2024


Choosing the right accounting system is vital for companies seeking to automate financial processes. Moore Polska's Financial Accounting Systems Ranking offers insights into user satisfaction across i

Source: Moore Polska

6th International Economic Forum. Moore Poland Business Champion 2024

6/3/2024


The International Economic Forum offers lectures and panel discussions with experts, networking sessions, and workshops on business solutions. Moore Polska's Managing Partners, Lidia Skudławska and Pi

Source: Moore Polska

Advantages of a virtual office as an address for sole proprietorships

5/29/2024


For many new entrepreneurs, office rental costs can be a significant financial burden. A virtual office not only eliminates this problem but also provides a professional company image and helps meet l

Source: Moore Polska

Legality and benefits of using a virtual office as a company registration address

5/22/2024


In the era of digitalization and remote work, many entrepreneurs are opting for e-offices as a legal address for business registration, despite some initial hesitations from tax authorities. The legal

Source: Moore Polska

Cryptocurrencies: VAT exemption for the sale of cryptocurrencies. Analysis of regulations and practical application

5/21/2024


Cryptocurrency sales in Poland may be exempt from VAT, which is a significant benefit for businesses operating in this rapidly growing industry. However, correctly determining the place of service pro

Source: Moore Polska

E-office: a revolution in cost management and efficiency for modern enterprises

5/15/2024


E-offices offer a wide range of services designed to alleviate administrative burdens for businesses, allowing them to concentrate on core objectives. Benefits include a prestigious business address,

Source: Moore Polska

E-office – a modern cost management strategy for companies

5/8/2024


Founded in 1994 by Ralph Gregory, e-offices revolutionized business operational cost management. What began as a simple address rental service for business registration has evolved into comprehensive

Source: Moore Polska

Increase the efficiency of your company with OPTIMAL workshops! Start with optimizing work in the Comarch ERP Optima system.

4/25/2024


In today's dynamic business environment, the OPTIMAlnie training program, designed for Comarch ERP OPTIMA users, offers a path to operational excellence. This program aims to increase company efficien

Source: Moore Polska

"Rzeczpospolita" Auditors Ranking 2024 – Moore Polska maintained 9th place. For 35 years, we have been creating a history of success

4/19/2024


Moore Polska, led by Lidia Skudławska and Piotr Witek, maintains its position as a leader in innovation and integrity in finance and auditing. The company is proud of its achievements, resulting from

Source: Moore Polska

Revolution in the e-Tax Office – Organizational Account

4/18/2024


In recent years, the digitization of administrative processes has streamlined accounting and tax procedures. A notable innovation is the introduction of organizational accounts within the e-Tax Office

Source: Moore Polska

Payroll and HR – Why choose Moore Polska services?

4/16/2024


Working in the HR and payroll department at Moore Polska is more than just a job; it's a passion. They offer effective and secure business relationships through dedication, reliability, and profession

Source: Moore Polska

Application of NRS and IFRS in the Absence of Regulations in the Accounting Act

3/28/2024


The use of National Accounting Standards (KSR) in Poland is not mandatory, as stipulated by the Accounting Act. Entities can choose to adopt KSR in two ways: either by applying all relevant KSR to the

Source: Moore Polska

Moore Polska wishes you a Happy Easter!

3/27/2024


Wishing you a happy Easter. #MoorePolandTeam

2024, Easter Holidays, Easter
***

The Moore Poland Team extends Easter greetings for the 2024 Easter holiday season. Wishing everyone a joyful and blesse

Source: Moore Polska

Navigating Changing Regulations: How Moore Polska Ensures Tax and Legal Security

3/26/2024


Moore Polska sets the standard in tax and legal advisory professionalism, offering businesses reliable and comprehensive support in navigating evolving regulations. With a global reach and a team of o

Source: Moore Polska

0% VAT on food to cease – how will this affect prices and households?

3/21/2024


Effective April 1, 2024, Poland is reinstating a 5% VAT rate on food products, ending the period of a zero percent rate implemented as part of an anti-inflation shield in response to economic challeng

Source: Moore Polska

The Significance of Financial Audit in Enterprise Development Strategy – Sustainable Growth in a Dynamic Business World

3/19/2024


The current rapidly changing economic environment demands continuous innovation and agile adaptation. Financial audits are thus an essential element of the development strategy for any entrepreneurial

Source: Moore Polska

Digital Services: Act Now in Force

3/14/2024


On February 17, 2024, the Digital Services Act (DSA), informally known as the "Constitution of the Internet," officially took effect in Poland. This EU regulation aims to protect consumers and busines

Source: Moore Polska

Increase your company's financial efficiency – choose Moore Polska accounting

3/12/2024


Moore Polska, with thirty-five years of tradition in accounting, recognizes that solid financial foundations are crucial for business success. Our experience, enriched by numerous successes, allows us

Source: Moore Polska

Lidia Skudławska – Entrepreneurship Leader

3/11/2024


The "Polish Woman of the 21st Century" initiative promotes women's roles through events and development programs, recognizing leaders in various fields like entrepreneurship and innovation. On March 8

Source: Moore Polska

Moore Academy Poland: The Key to Professional and Personal Development

3/5/2024


In today's dynamic business world, continuous development of professional and personal competencies is not just an advantage, but a necessity. Moore Polska Academy, with 35 years of experience in acco

Source: Moore Polska

Holiday from Social Security Contributions

3/1/2024


In early January, the Ministry of Development and Technology announced a new "contribution holidays" solution from ZUS (Social Insurance Institution) for the smallest entrepreneurs. This initiative ai

Source: Moore Polska

Development and Innovation at Moore Polska: Discover New Horizons with Moore Polska Tax & Legal

2/29/2024


Moore Polska Tax & Legal Drożdż Rozwadowski spółka komandytowa is the latest venture within the Moore Polska Group. Our commitment to continuous improvement and adaptation to clients' evolving needs h

Source: Moore Polska

False invoices issued by an employee and the ECJ ruling

2/28/2024


On January 30, 2024, the Court of Justice of the European Union ruled that an employee who used their employer's identification data to issue false invoices for fraud purposes may be liable to pay the

Source: Moore Polska

Valuation of finished goods according to the Accounting Act and IAS 2

2/26/2024


The balance sheet valuation of finished goods, according to the Polish Accounting Act and IAS 2 (International Accounting Standard 2), refers to determining the value of these products on the balance

Source: Moore Polska

The Future of Accounting and Finance in the AI Era: Challenges and Opportunities

2/23/2024


The ACCA Think Ahead survey, involving 9,889 finance professionals across 157 countries (57% women, 39% men), reveals key global talent trends in accounting and finance for 2024. The study highlights

Source: Moore Polska

ESG in Modern Business – Building a Sustainable Future

2/21/2024


In an era of growing ecological and social awareness, ESG (Environmental, Social, Governance) has become a pivotal concept for businesses pursuing sustainable success, evolving from a trend into a cor

Source: Moore Polska

KSeF Consultation Schedule

2/15/2024


The National e-Invoice System (KSeF) will not be implemented in 2024 due to critical errors identified, preventing the mandatory version from being rolled out. The Ministry of Finance has announced a

Source: Moore Polska

CIT Relief

2/6/2024


In the Polish legal system, corporate income tax reliefs are key legislative tools designed to positively shape business conditions. This article details various CIT reliefs available in Poland.

The

Source: Moore Polska

Business Date? It's Possible and Effective!

1/31/2024


Speed Networking organized by Social Swift is an innovative networking concept designed to connect you with 30-40 new, influential entrepreneurs in just 2.5 hours. This unique event, structured like s

Source: Moore Polska

7 sins of small and medium-sized businesses in finance

1/30/2024


Misunderstanding and ineffective financial management can lead to serious problems for businesses. This article outlines seven common financial "sins" of small and medium-sized entrepreneurs and provi

Source: Moore Polska

New MF Decisions Regarding KSeF – How Will They Affect Entrepreneurs?

1/25/2024


The Polish Ministry of Finance has announced a delay in the mandatory implementation of the National e-Invoicing System (KSeF). Initially slated for July 1, 2024, for all businesses and January 1, 202

Source: Moore Polska

Transfer Pricing – Procedure and Practical Aspects of Transfer Pricing Information (TPR) Submission

1/25/2024


Intercompany transactions are crucial in today's business environment, and fulfilling transfer pricing obligations is becoming increasingly common for taxpayers, especially given the dynamic legal lan

Source: Moore Polska

Impact of Transport Downtime on VAT – Analysis and Risks

1/18/2024


In today's global economy, international goods transport is crucial for many businesses. However, disruptions or delays in transport can impact VAT taxation. This article examines the issue of VAT on

Source: Moore Polska

How to convert debt into company equity?

1/11/2024


To improve a company's financial situation, debt, such as loans or supplier obligations, can be converted into equity. This is common when a company owes money to related entities, particularly a pare

Source: Moore Polska

Remanent and Health Contribution for 2023

1/9/2024


**Remanent and Health Contribution**

Entrepreneurs required to prepare a remanent (inventory valuation) create both an opening and closing remanent. The opening remanent does not affect the health co

Source: Moore Polska

Moore Polska Among Top Auditors of GPW Companies

1/8/2024


Transformations in the Polish Audit Market

In 2023, the number of audit firms auditing the financial statements of listed companies in Poland significantly decreased to 37, down from 46 in the previo

Source: Moore Polska

Thank you for 2023!

12/29/2023


Moore Polska's leadership, management, and everyone familiar with the company recognizes that its strength lies in its employees. The company acknowledges that its staff is exceptional and expresses i

Source: Moore Polska

Computer Work – OHS Changes

12/21/2023


The definition of a workstation has been significantly updated. A workstation is now defined as a work area including basic equipment like a monitor, keyboard, mouse, software, chair, and desk, along

Source: Moore Polska

Liquidation of a Company – Accounting Challenges

12/19/2023


The Accounting Act primarily addresses entities continuing their business operations. When continuity is absent, companies must adhere to provisions for entities in liquidation, of which there are few

Source: Moore Polska

Contact Lens Subsidy

12/14/2023


New regulations concerning health and safety for employees working with display screen equipment came into effect on November 17, 2023, published in the Journal of Laws. Previously, employers were onl

Source: Moore Polska

How to Implement Changes in Accounting Policies?

12/12/2023


Entities keeping accounting records under the Accounting Act (hereinafter: UoR) are obliged to have accounting principles (policy). According to art. 3 sec. 1 point 11 UoR, accounting policy is define

Source: Moore Polska

Company Merger Settlement by Acquisition Method

12/7/2023


In a company merger procedure, several crucial issues require attention to ensure an efficient process culminating in court registration of the merger. Initial determinations are extremely important,

Source: Moore Polska

Civil Partnership and the TPR Form

12/5/2023


On December 30, 2022, the Director of the National Tax Information issued an Individual Interpretation (ref. 0114-KDIP2-2.4010.116.2022.2.RK), stating that a civil law partnership (spółka cywilna) is

Source: Moore Polska

Generations and the labor market

11/22/2023


A generation is a group of people born within a specific timeframe, usually spanning several years or decades. They are characterized by a shared historical, cultural, and social context that shapes t

Source: Moore Polska

Provisions for Untaken Leave - Why Auditors Recommend Creating Them?

11/8/2023


Accrued expenses for unused holidays are distinct from provisions under accounting law. Accrued expenses relate to costs that will definitely occur, whereas provisions cover uncertain liabilities in t

Source: Moore Polska

TPR-C 5 Online Version Now Available

11/2/2023


The obligation to prepare Transfer Pricing (TP) documentation falls upon entities that, under Article 11k of the Corporate Income Tax Act (CIT), are required to do so due to meeting statutory criteria

Source: Moore Polska

Why is Auditor Independence Important?

11/2/2023


The independence of an auditor is paramount for reliable financial assessments. As a public trust, auditors play a crucial role in accounting and financial control systems. They must inspire societal

Source: Moore Polska

Audit – what to remember when choosing an auditor?

10/18/2023


The term "audit" originates from the Latin "auditor," meaning listener. Historically, audits involved publicly reading and verifying accounts. The institution of auditing developed significantly in th

Source: Moore Polska

Wellbeing in the Company

10/4/2023


Corporate wellbeing, also known as employee wellbeing or organizational health, refers to the overall state of the workplace. It's a broad, multidimensional concept encompassing various aspects of emp

Source: Moore Polska

Withholding Tax

9/29/2023


The Polish tax system introduced a "thin capitalization" tax at the beginning of 2022 as part of the Polish Deal initiative. This tax is a response to OECD Model Convention recommendations aimed at co

Source: Moore Polska

Most Common UOKIK Allegations – How to Avoid Them?

9/20/2023


In recent months, the Office of Competition and Consumer Protection (UOKiK) has been highly active, increasing its scrutiny of businesses in the Polish market. This intensified oversight, particularly

Source: Moore Polska

Profitability Analysis and Creditworthiness

9/13/2023


Profitability Analysis – Criteria

The primary goal of any business is profit, making its measurement crucial for both external analysts and internal management. Profitability can be assessed by relat

Source: Moore Polska

Are you ready to learn about financial audit objectives?

9/12/2023


The primary objective of financial review is to enhance the reliability of information presented in financial statements. This aims to reduce the risk of investors or creditors making poor decisions d

Source: Moore Polska

Turnover Analysis and Creditworthiness

9/6/2023


**Turnover Analysis – Cross-Sections**

Improving management efficiency requires focusing on the effective utilization of assets. Asset turnover can be analyzed through various cross-sections by calcu

Source: Moore Polska

Debt Analysis and Creditworthiness

8/30/2023


Debt ratios characterize the degree to which an entity is financed by external sources, particularly in relation to the equity capital employed. The most commonly distinguished ratios in this area inc

Source: Moore Polska

Minimum income tax

8/24/2023


The minimum income tax, also known as the corporate tax, was introduced on January 1, 2022, as part of Poland's "New Deal" reforms, regulated by Article 24ca of the Corporate Income Tax Act (CIT). It

Source: Moore Polska

Financial analysis and creditworthiness

8/23/2023


The distinction between current and prospective creditworthiness is essential for adapting financial assessments to diverse practical scenarios. Banks need to ascertain not only a company's credit cap

Source: Moore Polska

Empathy – the foundation of business

8/22/2023


Empathy, defined as the ability to understand and share the feelings of another, is crucial for effective communication and fosters open, honest interactions in business. This leads to better outcomes

Source: Moore Polska

A few words on the MDR procedure and statistics

8/16/2023


The MDR (Mandatory Disclosure Rules) procedure, also known as the internal procedure for counteracting the failure to report tax schemes, is a mandatory document required by Polish tax law. It obligat

Source: Moore Polska

Controversial term for MDR-3 reporting

8/4/2023


On July 1, 2023, Poland lifted the state of epidemic threat, which had been in effect since March 2020. This revocation, as per a May 2023 regulation, reinstated previously suspended tax obligations,

Source: Moore Polska

Subsidies for gas and electricity prices 2023 – audit already in the first step

8/1/2023


The Polish government planned to launch a "Aid for energy-intensive industries related to natural gas and electricity prices in 2023" program by June 30th, with a budget of PLN 5 billion, an increase

Source: Moore Polska

Citizens of Ukraine, the mObywatel App, and Foreigners

7/27/2023


The Polish Act of April 14, 2023, has significantly amended the provisions concerning the legal stay of Ukrainian citizens in Poland under the Special Act of March 12, 2022. Initially set to expire 18

Source: Moore Polska

Amendment to the PCC Act

7/26/2023


The Polish Civil Law Transactions Tax (PCC), introduced in 2000, applies to transactions such as sales, exchanges of property or rights, loans, and company agreements. While similar in scope to VAT, P

Source: Moore Polska

POLAND. BUSINESS HARBOUR

7/25/2023


The Poland.Business Harbour program offers citizens of Armenia, Belarus, Georgia, Moldova, Russia, and Ukraine an accelerated and preferential visa pathway. This unique PBH visa allows IT specialists

Source: Moore Polska

Tax overpayment refund – investors win against the tax authorities

7/20/2023


A taxpayer is entitled to interest for the entire period during which unduly collected tax is held. On June 8, 2023, the Court of Justice of the European Union (CJEU) ruled in case C-322/22 that a tax

Source: Moore Polska

Interim Financial Reporting

7/19/2023


Interim financial reporting consists of financial reports containing either a complete set of financial statements (in accordance with IAS 1) or condensed financial statements (in accordance with IAS

Source: Moore Polska

5 Steps to Ask Well

7/13/2023


Though it seems simple, the saying "He who asks doesn't stray" holds great wisdom, suggesting we can avoid mistakes by learning from others' experience. Asking questions stimulates creativity and is t

Source: Moore Polska

VAT groups as a tax planning tool

7/11/2023


Tax planning is crucial for optimizing tax burdens, and in VAT law, creating a VAT group can be a helpful tool. This allows multiple entities to be treated as a single taxpayer, a concept introduced b

Source: Moore Polska

Definition of a structure and the Constitutional Tribunal's ruling

7/7/2023


According to Article 1a, paragraph 1, point 2 of the Law on Local Taxes and Fees, a "budowla" (structure) is a construction object as defined by construction law, excluding buildings or minor architec

Source: Moore Polska

Abolition of the Epidemic Threat Status

7/3/2023


The state of epidemic threat, introduced in Poland in March 2020 and later replaced by a state of epidemic, is being lifted on July 1, 2023, bringing significant tax and administrative changes.

Repor

Source: Moore Polska

CFC as a form of tax planning

6/29/2023


Tax Capital Groups (TCG) are gaining popularity among CIT taxpayers due to the simplified conditions for their establishment introduced in 2021. One major advantage is the ability to file a consolidat

Source: Moore Polska

VAT Exemption

6/27/2023


A VAT payer can be a large company or a sole proprietor. However, holding VAT payer status doesn't automatically define whether the entity is an active VAT payer (obliged to remit tax) or a passive on

Source: Moore Polska

The deadline for transferring 75% of the contribution to the Company Social Benefits Fund (ZFŚS) is May 31, 2023.

5/30/2023


Under the Company Social Benefits Fund (ZFŚS) Act, employers must transfer at least 75% of the basic levy to the ZFŚS bank account by May 31st. The basic levy is calculated annually based on the avera

Source: Moore Polska

Cash Pooling Agreements Under Tax Law

5/29/2023


Cash pooling is a system used by capital groups to manage financial liquidity and intra-group financing. It's a banking service that enables efficient management of funds and debt limits by balancing

Source: Moore Polska

Amendment to the Tax Ordinance

5/24/2023


The Polish Tax Ordinance is a foundational legal act defining taxpayer rights and obligations, covering procedural rules, tax authority actions, definitions, and appeal processes. The Ministry of Fina

Source: Moore Polska

New work certificate template

5/19/2023


As of May 23, 2023, a new regulation from the Minister of Family and Social Policy, dated May 11, 2023, modifies the rules regarding the work certificate. This update is driven by amendments to the La

Source: Moore Polska

How to settle domestic advance payments in foreign currency?

5/18/2023


Entrepreneurs, especially those undertaking time-consuming and costly projects, often utilize the right to receive partial payment from a contractor before service delivery or goods provision. By coll

Source: Moore Polska

Closing the VAT Gap in the E-commerce Sector

5/17/2023


Since 2021, amendments to the VAT Act have regulated e-commerce activities, implementing EU Directive 2020/284. These changes apply to all e-commerce businesses. A new draft law, expected to take effe

Source: Moore Polska

Depreciation for CIT purposes

5/16/2023


Depreciation is a crucial aspect for companies holding fixed assets with a useful life exceeding one year, used in business operations. Depreciation charges are made to account for the loss of value o

Source: Moore Polska

Employee - Person with a Disability

5/11/2023


Procedures for employing people with disabilities:

Upon submission of a disability certificate, the employer must record the date of receipt, marking the start of a 12-month waiting period for the em

Source: Moore Polska

Easements for entrepreneurs - new government package

5/10/2023


On April 13th, a draft deregulation law was published to improve the legal and institutional environment for businesses, including changes to tax law. The law aims to simplify every stage of starting

Source: Moore Polska

Transfer Pricing - Increased Penalties

5/9/2023


Since January 2023, the Polish Fiscal Penal Code has tightened regulations regarding transfer pricing, with potentially fluctuating higher fines throughout the year. Failure to comply with transfer pr

Source: Moore Polska

Corrective Invoices and VAT Liability

5/4/2023


Most taxpayers encounter situations requiring them to issue or receive corrective invoices (adjusting invoices) for goods or services. These corrections can stem from various reasons such as price err

Source: Moore Polska

Another success for Moore Poland!

4/28/2023


Moore Polska, a medium-sized family company with 100% Polish capital and part of the Moore Global network since 2020, boasts over 250 specialists across 9 offices in 8 Polish cities. The company empha

Source: Moore Polska

Reporting tax schemes - return

4/25/2023


Polish tax law requires businesses to report tax schemes, a regulation introduced in 2019 but temporarily suspended during the pandemic. These regulations are expected to return, and failure to comply

Source: Moore Polska

Flourish with Moore Poland - discover modern accounting

4/21/2023


Automate your business with Moore Polska's new, comprehensive accounting services designed to meet the needs of demanding entrepreneurs. Moore Polska emphasizes continuous development, helping clients

Source: Moore Polska

Gift vouchers from an accountant's perspective, part III

4/20/2023


The article discusses the financial, tax, social security contribution, and enforcement implications of gift vouchers provided to employees in Poland.

Gift vouchers can be financed from two sources:

Source: Moore Polska

Collective disputes in employment – new project

4/19/2023


The project regarding collective labor disputes is currently under discussion with social partners in the Social Dialogue Council. A key aspect is introducing the concept of a "dominant employer," def

Source: Moore Polska

VAT Tax Audit

4/18/2023


VAT tax control is a crucial tool for tax authorities, aimed at combating tax fraud and ensuring the proper functioning of the tax system. It involves checking whether taxpayers comply with tax regula

Source: Moore Polska

Withholding Tax - What You Need to Know?

4/13/2023


The obligation to pay withholding tax on income earned in Poland applies to both residents and non-residents. Withholding tax (WHT) is a flat tax on income for individuals and legal entities who are n

Source: Moore Polska

New employee rights and employer obligations

4/12/2023


The amendment to the Labor Code, enacted on March 9, 2023, was published in the Journal of Laws on April 4, 2023, and takes effect on April 26, 2023, 21 days after publication. The changes aim to impr

Source: Moore Polska

Taxation of marketing activities of a company

4/12/2023


More and more companies are expanding their marketing activities in the age of social media, AI, and innovations to stay competitive and maximize profits. This raises questions about taxation across v

Source: Moore Polska

Gratuitous services – VAT implications

4/11/2023


In theory, VAT covers the paid supply of goods and services within the country. However, unpaid services can also be taxable. When providing unpaid services to employees, it's crucial to understand th

Source: Moore Polska

Gift vouchers from an accountant's perspective, part II

4/6/2023


The article discusses the transfer of gift vouchers and income tax implications, building upon a previous discussion of fundamental aspects.

Regarding voucher transfers, the VAT treatment depends on

Source: Moore Polska

Supervisory Board – 6 Key Topics

4/5/2023


Having experience as both an auditor working with Supervisory Boards and as a member of one, this article highlights key financial topics for Supervisory Boards to regularly discuss. These include:

*

Source: Moore Polska

Succession in Family Businesses

4/4/2023


Succession, or inheritance, is a major challenge for family businesses. In Poland, these firms are categorized into five levels, from potentially family-owned (92% of family companies) to multi-genera

Source: Moore Polska

SLIM VAT 3 package

3/30/2023


SLIM VAT 3, a proposed amendment to VAT by the Polish Ministry of Finance, aims to simplify VAT accounting, improve financial liquidity for businesses, and streamline invoicing. Scheduled to take effe

Source: Moore Polska

A Good Leader, or... Who?

3/29/2023


A good leader possesses qualities like leadership, empathy, and respect. They understand business, make sound decisions, and care about the organization. Communication and persuasion skills are vital,

Source: Moore Polska

Board Member – Employment in Capital Companies

3/24/2023


Choosing the employment form for a management board member is a common dilemma for companies. A board member can act as a member of the governing body, a third party with a civil law contract, or a th

Source: Moore Polska

Tax Succession and Company Transformation

3/23/2023


Tax succession involves the transfer of rights and obligations from one entity to another resulting from a transformation or significant structural change in the original entity. It typically occurs w

Source: Moore Polska

Financiers – 7 Most Frequently Asked Questions

3/21/2023


In today's business environment, effective management requires more than just industry expertise. Leaders need a grasp of economics, business psychology, finance, law, and taxation. This multifaceted

Source: Moore Polska

Wellbeing and Work-Life Balance

3/20/2023


Employee wellbeing encompasses more than just fair pay and benefits; it requires a holistic approach. It includes a positive work atmosphere, satisfactory compensation, and development opportunities.

Source: Moore Polska

Development Work – 5 Myths

3/17/2023


Development works have long been present in Polish balance sheets, with established knowledge and best practices now available. It's a misnomer to claim ignorance, as the landscape has significantly s

Source: Moore Polska

Gift Vouchers from an Accountant's Perspective Part I

3/16/2023


Gift vouchers are commonly understood by consumers as a way to acquire goods or services without depleting their personal budget. However, for a voucher to be received, it must first be issued and ent

Source: Moore Polska

Estonian VAT in Accounting

3/15/2023


The Estonian CIT, or lump-sum CIT on company income, shifts taxation from the difference between taxable revenue and costs to the taxation of accounting profit upon profit distribution. While it simpl

Source: Moore Polska

Piotr Witek – My Work is My Passion

3/14/2023


The regional branch of the Polish Chamber of Statutory Auditors in Gdańsk celebrated its 30th anniversary on February 3, 2023, at Olivia Star. The event was honored by the presence of Barbara Mistersk

Source: Moore Polska

Environmental Reports – Entities Obligated to Submit Environmental Reports

3/14/2023


Polish entrepreneurs often have an obligation to prepare annual environmental reports and pay environmental fees. This article details the types of environmental reports and their submission deadlines

Source: Moore Polska

Auditing Services – 5 Key Price Factors

3/10/2023


The modern business world is complex and globalized, necessitating trust and reliability in partnerships. This is where statutory audits become crucial. In Poland, companies exceeding two out of three

Source: Moore Polska

Accounting Policy

3/9/2023


This article explains the importance of a "accounting policy" document for businesses, especially when their accounting is handled by external parties. The Polish Accounting Act mandates that companie

Source: Moore Polska

Women are the pillar of Moore Poland

3/8/2023


International Women's Day is an official holiday in many countries, including Albania, Algeria, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Brazil, Bulgaria, Burkina Faso, Cameroon, China, C

Source: Moore Polska

Provision of services by a partner, and hidden profit

3/7/2023


Since 2021, Estonian CIT (Corporate Income Tax) has been an alternative tax regime for companies. Its core purpose is to provide a competitive and simple system that discourages tax abuse. While it ha

Source: Moore Polska

Taxation of Gifts for Employees and Business Partners

3/2/2023


Companies often express gratitude to employees or contractors through gifts or gift cards, funded from company operating funds or the Company Social Benefits Fund (ZFŚS). This can have tax implication

Source: Moore Polska

Moore Poland Academy

2/28/2023


We understand the importance of continuous development. Stagnation, or even regression, results from a failure to strive for improvement and process optimization. Moore Polska has created the Akademia

Source: Moore Polska

Good Accountants - Where to Find Them?

2/23/2023


As a manager of an accounting firm with 250 employees, the author often gets asked how to find good accountants. A good accountant helps the company navigate regulations, meets deadlines, optimizes ta

Source: Moore Polska

A good leader cares about development.

2/22/2023


Development is a process of progressing to more complex and improved states, applicable to events, biological processes, and intellectual growth. Intellectual development involves assimilating new exp

Source: Moore Polska

PFRON – Benefits of Employing People with Disabilities

2/21/2023


Employers with at least a 6% disability employment rate, state and local government units, cultural institutions, and organizations protecting historical monuments with a 6% rate, universities, school

Source: Moore Polska

Automatic enrollment in PPK - what do you need to know?

2/17/2023


In 2023, the first automatic re-enrollment ("autozapis") of employees into the Employee Capital Plans (PPK) occurs, as mandated by PPK law. By the end of February 2023, employers must inform employees

Source: Moore Polska

National e-Invoice System - What to prepare for?

2/15/2023


The National e-Invoice System (KSeF) is an integrated IT system for issuing, storing, and sending structured invoices. Optional since 2022 alongside paper and electronic invoices, it will become manda

Source: Moore Polska

Transfer of license – when is the tax obligation?

2/13/2023


Technological progress and the emergence of new services are increasing the frequency of licensing. Licensing involves the licensor transferring rights to intangible assets, specifically granting the

Source: Moore Polska

Family foundation - new possibilities for asset protection

2/9/2023


Work on the law regarding family foundations is nearing completion, potentially enabling the establishment of the first family foundations in the first half of 2023. A family foundation manages a fami

Source: Moore Polska

Accounting Services - 5 Decisive Factors Affecting Their Price

2/1/2023


Many entrepreneurs question the necessity of engaging with accounting firms and how to choose one. Remote work, document digitization, and automation have blurred geographical limitations. Shared serv

Source: Moore Polska

A good leader knows how to make decisions.

1/25/2023


Decision-making is crucial in professional life, and effective leaders make sound choices to avoid negative consequences. Decision-making involves gathering and processing information to select a cour

Source: Moore Polska

Remote Work - Changes

1/24/2023


**Translation:**

I. Remote work can be performed fully or partially at a location indicated by the employee and agreed upon with the employer, including the employee's home address.

II. The agreemen

Source: Moore Polska

Sobriety Check

1/23/2023


The amended Labor Code allows employers to conduct preventive alcohol testing of employees if it's necessary to protect the life, health, or property of employees or others. Employers decide if the te

Source: Moore Polska

Lean Management with Moore Polska

1/20/2023


Lean management originated in the 1940s, inspired by post-World War II Japanese automotive industry practices, particularly at Toyota. John Krafcik coined the term "lean production" in the late 1980s,

Source: Moore Polska

Work-life balance – is it possible?

1/11/2023


The concept of work-life balance arises from increasing conflicts between work and personal life. In today's dynamic world, it's often overlooked. People mistakenly believe that consistent hours equal

Source: Moore Polska

A good leader speaks clearly.

12/28/2022


Sometimes a simple conversation can turn into an argument. The words we use and the tone in which we speak influence how we are perceived. The sender of a message can inadvertently create communicatio

Source: Moore Polska

Estonian CIT and mixed use of cars

12/14/2022


Estonian CIT is gaining popularity, but taxpayers still have doubts about its practical application. One such area is the mixed use of company cars by employees, which is subject to varying interpreta

Source: Moore Polska

To fire or not to fire?

12/8/2022


The economic situation forces employers to consider cost savings and market survival. While many see job cuts as the solution, this article argues against it. Layoffs offer immediate financial gains b

Source: Moore Polska

Suspension of the Statute of Limitations for Tax Liabilities and COVID-19

12/6/2022


**Tax Liability Statute of Limitations**

Under general principles derived from the Tax Ordinance, a tax liability becomes statute-barred after 5 years, counting from the end of the calendar year in w

Source: Moore Polska

Estonian CIT and Transfer Pricing Documentation

12/1/2022


Choosing the Estonian CIT for a company does not exempt it from applying transfer pricing regulations.

The Director of the National Tax Information (KIS) confirmed this in an individual interpretatio

Source: Moore Polska

A good leader knows how to listen

11/30/2022


Linguist Katarzyna Kłosińska distinguishes between "hearing" (passive reception of sounds) and "listening" (active engagement and reflection). The text emphasizes that true listening goes beyond words

Source: Moore Polska

NFRD and CSRD Directives

11/29/2022


The Non-financial Disclosure Reporting Directive (NFRD) was an early step towards non-financial reporting, requiring large public interest entities with over 500 employees to disclose information on e

Source: Moore Polska

Estonian CIT – Ineffective Tax Choice

11/21/2022


The Director of the National Revenue Information confirmed that a company that did not meet all the conditions for choosing Estonian CIT on the day of submitting the ZAW-RD notification did not effect

Source: Moore Polska

ESG – Opportunity or Threat? Part II

11/17/2022


This article, following a previous one on ESG, discusses whether ESG (Environmental, Social, and Governance) represents an opportunity or a threat for financial market participants. It highlights that

Source: Moore Polska

Another victory for CHF borrowers before the CJEU

11/14/2022


Banks on the defensive. Courts rule that borrowers do not have to repay franc loans when the bank set the franc exchange rate.

Polish courts are increasingly issuing rulings favorable to individuals

Source: Moore Polska

ESG – Opportunity or Threat? Part I

11/10/2022


The 21st century has presented significant financial challenges, including the pandemic, disrupted supply chains, the conflict in Ukraine, and rampant inflation. Alongside these, profound changes in c

Source: Moore Polska

Amortization of residential premises: the end

11/9/2022


According to amendments to the Personal Income Tax and Corporate Income Tax laws effective January 1, 2022, depreciation is no longer allowed for residential buildings (including elevators), separate

Source: Moore Polska

Ukrainian Citizen and PIT

11/8/2022


Following the outbreak of war in Ukraine, many Ukrainian citizens have emigrated to Poland. A significant number of these individuals are approaching or have already exceeded the 183-day period of sta

Source: Moore Polska

Ukrainian Law – Draft Amendment

11/7/2022


There will be no simplified residence permits for Ukrainian citizens.

Ukrainian citizens arriving in Poland due to the war and intending to stay will not need to apply for temporary residence permits

Source: Moore Polska

Recognition of an agreement as an invoice – ECJ ruling

11/3/2022


On September 29, 2022, the Court of Justice of the European Union (CJEU) issued a controversial ruling in the Raiffeisen Leasing v. Republic of Slovenia case (C-235/21). The case concerned whether a w

Source: Moore Polska

ESG – Unnecessary Requirement or Opportunity for New Possibilities?

10/27/2022


Implementing ESG concept standards is a long-term process that yields benefits across multiple levels. Modern companies focused on continuous development and professional service quality readily adopt

Source: Moore Polska

A good leader trusts their employees

10/26/2022


Trust is more than a dictionary definition; it's an evolving process, not just believing someone's words or skills. In business, this is "trust management." Success hinges on trust, making it vital fo

Source: Moore Polska

PIT-2 – New Form Template

10/25/2022


Starting January 1, 2023, a new version of the PIT-2 form will be implemented in Poland, significantly expanding its scope and functionality. Previously, only employees on standard employment contract

Source: Moore Polska

Hiring Foreigners – Changes Ahead

10/19/2022


New regulations for employing foreigners in Poland are expected, with some changes potentially taking effect as early as October. A new act will replace existing provisions concerning foreign employme

Source: Moore Polska

Payroll Calculation Review in the Context of the Polish Deal

10/14/2022


Payroll accuracy is a critical concern for employees, especially following the implementation of "Polski Ład," a significant tax reform. The year 2022 saw numerous, often complex, legislative changes

Source: Moore Polska

Transfer Pricing Documentation - Important Deadlines!

10/4/2022


**Translation:**

Entrepreneurs whose tax year is identical to the calendar year are obliged to prepare local transfer pricing documentation, submit a declaration, and the TPR-C information by Decembe

Source: Moore Polska

Company Financial Reports

9/26/2022


Who No Longer Needs to Sign Company Financial Statements?

New Rules for Signing Company Financial Statements under the Accounting Act

Previously, the Polish Accounting Act of September 29, 1994, man

Source: Moore Polska

Real Estate Company Structure Reporting

9/23/2022


On March 29th, the Ministry of Finance extended the deadline for reporting information related to real estate companies. This extension applies to companies whose tax or accounting year ended between

Source: Moore Polska

A good leader pushes their team to success

9/21/2022


Success is defined as fulfilling all expectations, a challenging feat as everyone's values differ. However, effective leadership is crucial for professional achievement. A good leader understands thei

Source: Moore Polska

Real Estate Tax – Rate Increase

9/8/2022


The Act on Local Taxes and Fees (consolidated text: Journal of Laws of 2022, item 1452, as amended) stipulates that the upper limits of flat-rate tax amounts are adjusted annually based on the consume

Source: Moore Polska

Changes in Transfer Pricing Documentation

9/6/2022


A new government bill published on August 25, 2022, proposes to repeal regulations from January 1, 2021, which extended transfer pricing documentation requirements to indirect tax haven transactions.

Source: Moore Polska

Tax Strategy 2022

9/2/2022


Last year, major Polish taxpayers were required for the first time to publish information about their implemented tax strategy on their websites. This obligation applies to taxpayers whose revenue in

Source: Moore Polska

New KSR No. 15

8/29/2022


The National Accounting Standard No. 15, "Revenue from Sales of Products, Semi-finished Products, Goods, and Materials," was published in the Official Journal of the Minister of Finance on July 29, 20

Source: Moore Polska

A good leader knows how to express approval

8/24/2022


Approve means to consider something good, right, or worthy of support. It also expresses consent and acceptance. Approval, or praise, is a secret yet readily available, powerful weapon in the hands of

Source: Moore Polska

Practical problems in determining the status of a real estate company

8/11/2022


According to the Corporate Income Tax (CIT) Act, a real estate company is defined as an entity other than a natural person, obliged to prepare a balance sheet under accounting regulations, where speci

Source: Moore Polska

Tax Procedures, or How to Limit Risk in Your Company

8/9/2022


The development of a business undeniably carries various risks related to taxes, fees, and other state levies. Tax procedures serve as guidelines outlining the expected behaviors that should be implem

Source: Moore Polska

SLIM VAT 3 Announcement

8/3/2022


It is important to note that a draft bill has not yet been published in this regard. Therefore, this article is based solely on the assumptions of changes to the Value Added Tax Act. These are availab

Source: Moore Polska

A good leader has the gift of persuasion

7/27/2022


Persuasion is a method of influencing others, aiming to gain interest and approval for one's arguments. It is an art designed to evoke specific, intended reactions. A rational approach is fundamental,

Source: Moore Polska

Analysis of Inputs and Outputs from a Closed Cost Loop

7/26/2022


Recording operations within a closed cost circle, in correspondence with other accounts in that circle, means the change in product inventory recorded on accounts of the Cost (Group 6) equals the bala

Source: Moore Polska

Further Changes to Corporate Income Tax – Polish Deal

7/20/2022


The legislative process for these changes is ongoing, and updates will be provided as significant developments occur.

Key amendments to the Corporate Income Tax Act include the repeal of "hidden divi

Source: Moore Polska

Moore Polska Service: Tax & Legal Alerts

7/7/2022


Stay updated and discover the support we offer!

Moore Polska: Tax & Legal Alerts is a service that guarantees up-to-date information on regulatory changes and their interpretations relevant to your b

Source: Moore Polska

Financial Result in a Limited Partnership

6/29/2022


Tax authorities have consistently confirmed in individual interpretations that profits distributed for 2020 and profits earned by a limited partnership before it acquired CIT taxpayer status are not s

Source: Moore Polska

A good leader doesn't command, but asks questions

6/22/2022


To inspire means to influence through appropriate actions and a represented attitude, suggesting solutions not manipulatively, but to encourage action and reflection. This quality is crucial for good

Source: Moore Polska

Co-financing from ZUS

6/6/2022


The Social Insurance Institution (ZUS) has announced a new call for applications for co-financing investment and advisory projects by contribution payers. The program aims to improve workplace safety

Source: Moore Polska

Corporate Reorganizations and Tax Neutrality in CIT

6/1/2022


This article addresses changes in Polish tax law concerning company reorganizations, specifically focusing on the impact of the "Polish Deal" amendments to the Corporate Income Tax (CIT) Act. The key

Source: Moore Polska

Lifting the state of epidemic has implications for tax obligations!

5/27/2022


Effective May 16, 2022, Poland transitioned from an epidemic state to an epidemic threat, impacting tax regulations. Several tax preferences expired at the end of May 2022. These included deductions f

Source: Moore Polska

A good leader respects others

5/25/2022


We encourage you to read other texts in the series – "What it means to be a good leader?", as well as "A good leader is a good leader", "A good leader is an honest superior", and "A good leader leaves

Source: Moore Polska

Settlement of the written-off PFR subsidy in CIT-8

5/24/2022


This article discusses how to declare a forgiven PFR subsidy in the CIT-8 tax return and its attachment, CIT-8/O. The forgiven subsidy is classified as income from other sources, not from capital gain

Source: Moore Polska

WNT – interest refund

5/19/2022


Since 2017, VAT regulations stipulated that if a taxpayer received an intra-Community acquisition invoice within three months of the end of the month when the tax liability arose, and declared the cor

Source: Moore Polska

Get to know IP BOX with us! - part 6

5/10/2022


We encourage you to review the previous articles in the "Get to Know IP BOX!" series: Part I: HERE, Part II: HERE, Part III: HERE, Part IV: HERE, Part V: HERE.

This article outlines the fundamental p

Source: Moore Polska

Tax refund in connection with the application of Art. 15e of the CIT Act

5/5/2022


Regulations concerning Article 15e of the CIT Act on limiting the deductibility of costs – the fate of the provision.

The repeal of Article 15e of the CIT Act at the beginning of 2022 removed a provi

Source: Moore Polska

Document and Case Circulation System... for free

5/4/2022


What is a workflow system used for?

A workflow system is used to automate business processes by systematically transferring documents, cases, or tasks between successive individuals. Commonly support

Source: Moore Polska

Goodwill on acquisition of an enterprise and PCC

4/28/2022


On February 21, 2022, the Supreme Administrative Court issued a resolution (III FPS 2/21) clarifying the tax treatment of goodwill. Goodwill, defined as the positive difference between the acquisition

Source: Moore Polska

A good leader leaves the right to those who need it

4/27/2022


Respecting the views of your interlocutor is essential, both in business and personal life, especially during tense moments like arguments. Instead of escalating conflict by asserting superiority, ack

Source: Moore Polska

Tax Residency of Ukrainian Citizens in Poland

4/26/2022


The influx of Ukrainian refugees into Poland necessitates the determination of their tax residency for Personal Income Tax (PIT) purposes, especially when they earn income beyond standard employment c

Source: Moore Polska

Rzeczpospolita Ranking 2022

4/25/2022


Moore Polska has achieved a significant 10th place in the latest edition of the Auditor Ranking prepared by "Rzeczpospolita" and "Gazeta Giełdy i Inwestorów Parkiet." The company also secured the 10th

Source: Moore Polska

Taxpayer, you can recover PIT from the sale of an apartment!

4/21/2022


On April 1, 2022, the Minister of Finance issued a general interpretation clarifying that expenses incurred for the repayment of a loan taken out to purchase a property that is subsequently sold can b

Source: Moore Polska

Profitability Analysis – How to Interpret Indicators?

4/19/2022


Periodic analysis assesses whether current activities achieve intended goals and guides future improvements. Continuous indicator analysis enables faster identification of actions leading to positive

Source: Moore Polska

Banking Accounting – Balance Sheet Valuation

4/5/2022


The document outlines methods for valuing key financial items, particularly focusing on fair value and amortized cost. Fair value is defined by accounting law as the price at which an asset could be e

Source: Moore Polska

Independent audit of the tax function

3/31/2022


Independent Tax Function Audit (ITFA) is closely linked to the new Cooperation Program with the Head of the National Revenue Administration (KAS). ITFA is particularly relevant for taxpayers already i

Source: Moore Polska

Investment Agreement, i.e. IA

3/29/2022


Investment agreements are a relatively new type of agreement introduced into the Tax Ordinance on January 1, 2022. These agreements are contracts between a taxpayer and a tax authority, specifically a

Source: Moore Polska

Asset Valuation – Impairment Requisites according to KSR No. 4

3/24/2022


Which assets are subject to impairment testing?

The need to test assets for impairment applies to both assets used in operational activities and those for investment activities. It is irrelevant whet

Source: Moore Polska

A good leader is an honest supervisor

3/23/2022


Be honest with yourself. True leadership requires self-reflection, acknowledging both strengths and weaknesses. A good leader admits their mistakes, accepts consequences, and prioritizes the team's an

Source: Moore Polska

Hiring Ukrainian Citizens

3/22/2022


Act of March 12, 2022, on assistance to citizens of Ukraine in connection with the armed conflict in the territory of that state (Journal of Laws 2022.583)

The document prepared by the Moore Polska T

Source: Moore Polska

Polish Deal – amendment of March 10, 2022

3/17/2022


A new amendment to the Polish Deal tax system came into effect on March 10, 2022, with two primary objectives: clarifying the application of the PIT-2 form and regulating the extension of income tax a

Source: Moore Polska

Get to know IP BOX with us! – part 5

3/17/2022


We invite you to familiarize yourself with the previous articles in the "Get to know IP BOX with us!" series. This article explains the basic principles of expectancy when using IP BOX, based on tax e

Source: Moore Polska

BDO Register

3/15/2022


The BDO (Database on Products and Packaging and Waste Management) is a system established by Polish waste management law to collect data on waste and manage registration, record-keeping, and reporting

Source: Moore Polska

Women in Managerial Positions

3/10/2022


The article discusses the nomenclature of job positions and categorizes them into four levels: senior management (CEOs, presidents), junior management (department/team heads), specialists, and support

Source: Moore Polska

Discover IP BOX with Us! – Part 4

3/9/2022


The article emphasizes the critical importance of maintaining accurate and separate accounting records for taxpayers utilizing the IP BOX tax incentive. While no specific template for IP BOX record-ke

Source: Moore Polska

Moore Poland – A History Written by Women

3/8/2022


It is a universally acknowledged truth that the world cannot exist without women. When speaking about Moore Polska, this statement is not an exaggeration in any way. Women are not only the foundation

Source: Moore Polska

Discover IP BOX with us! – Part 3

3/3/2022


This article, the third in a series on IP BOX, delves into the tax settlement aspects of this intellectual property incentive. It explains that the taxable base for IP BOX is the sum of income from qu

Source: Moore Polska

Get to know IP BOX with us! – part 2

2/24/2022


This article aims to assist you in assessing the eligibility of your business activities for preferential tax treatment.

We have prepared a survey with six general questions to help you preliminarily

Source: Moore Polska

A good leader is a good leader

2/23/2022


A good leader carries immense responsibility, not just for performance but crucially for their team's success. Effective teamwork leads to efficient work, timely results, and ultimately, company succe

Source: Moore Polska

Get to know IP BOX with us! – Part 1

2/17/2022


IP BOX is a tax preference available to individuals and legal entities that allows them to pay tax at a reduced rate of 5%. To qualify, taxpayers must be engaged in research and development (R&D) acti

Source: Moore Polska

Employee, you can also submit PIT-2 during the year!

2/16/2022


On January 28, 2022, a bill amending the "Polski Ład" (Polish Deal) was sent to the Senate. This article explains the PIT-2 statement, a voluntary declaration by employees to their employers to reduce

Source: Moore Polska

Bank Accounting. Part II

2/9/2022


We encourage you to also read the first article on BANK ACCOUNTING AND THE CREATION OF SPECIFIC RESERVES.

The Regulation of the Minister of Finance of December 16, 2008, on the principles of creating

Source: Moore Polska

Anti-inflation shield 2.0

1/31/2022


The Anti-Inflation Shield 2.0, effective February 1, 2022, introduces reduced VAT rates and a 0% VAT rate on specific goods and energy. Foodstuffs previously taxed at 5% VAT, including various meats,

Source: Moore Polska

Analysis of Financial Statements Prepared in ESEF Format

1/27/2022


Companies issuing securities on regulated markets are required to submit annual financial reports, including financial statements, management reports, and consolidated financial statements, in the Eur

Source: Moore Polska

A Good Leader – Who Is It?

1/26/2022


Hard Skills and Soft Skills

In engineering, only 15% of financial results stem directly from technical expertise. This may seem surprising for a specialized profession, but the remaining 85% of succe

Source: Moore Polska

Contributions to the Company Social Benefits Fund in 2022

1/25/2022


The Act of March 4, 1994, outlines the regulations for the Company Social Benefits Fund (ZFŚS) in Poland. Employers operating as budgetary units and local government budgetary establishments must crea

Source: Moore Polska

Financial services - how does the Polish Deal affect their settlement?

1/25/2022


Effective January 1, 2022, taxpayers can opt out of VAT exemptions for certain financial services in Poland.

Currently, financial services are generally VAT exempt. The Polish Deal introduces the opt

Source: Moore Polska

AML Procedure and Obligations of Entrepreneurs

1/24/2022


The amendment to the Act on Counteracting Money Laundering and Terrorism Financing (AML Act) came into full effect on October 31, 2021. AML, or Anti-Money Laundering, is a core obligation for Polish e

Source: Moore Polska

One Year After Joining the Moore Global Network

1/21/2022


A year after signing the franchise agreement in September, the company has experienced significant growth, exceeding 23%, and established collaborations with numerous international clients, earning th

Source: Moore Polska

Moore Polska and Bilander Group look to the future together.

1/20/2022


Thanks to existing Bilander users and cooperation with Moore Polska, Bilander Group has expanded its BILANDER technology with the FK model, designed for accounting offices, audit firms, and their clie

Source: Moore Polska

Changes in invoicing in 2022

1/19/2022


Here's the English translation:

Below is a list of the most important changes related to invoicing that came into effect on January 1, 2022.

1. Earlier Invoice Issuance

Until the end of 2021, a tax

Source: Moore Polska

National e-Invoice System – Check the Benefits!

1/18/2022


Explore the National e-Invoice System (KSeF) to understand its purpose and function. Examples highlight the advantages of using the new system, detailing the required content of a KSeF invoice. The do

Source: Moore Polska

Together we can do MORE - Moore Poland

1/10/2022


Wiesław Myśliwski stated that there is no such thing as chance, as it's merely an excuse for what we don't understand. The meeting of Lidia Skudławska and Piotr Witek, Managing Partners of Moore Polsk

Source: Moore Polska

Cash transaction limit - changes postponed by one year!

12/30/2021


On December 17, 2021, a law was published amending the Excise Duty Act and some other acts (Journal of Laws of 2021, item 2349). This law includes amendments to the "Polish Deal" package, specifically

Source: Moore Polska

Banking Accounting. Part I

12/28/2021


Banks are required to account for reserves for known risks, updating credit receivable values through impairment. Banks using Polish Accounting Standards create specific reserves for credit exposure r

Source: Moore Polska

Whistleblowers - How to Effectively Design a Reporting Mechanism

12/21/2021


The deadline for implementing the EU Directive 2019/1937 on the protection of whistleblowers was December 17, 2021. Employers should already be establishing suitable infrastructure for whistleblowers,

Source: Moore Polska

Honorary blood donation – tax relief

12/17/2021


Blood donation is based on the principle of voluntary and unpaid blood and blood component donation. However, there are compensations and privileges to express gratitude for this act.

One of these is

Source: Moore Polska

Lump-sum tax on recorded revenue – changes in 2022

12/16/2021


Based on Polish law, specifically the Act of November 20, 1998, and the amendment of October 29, 2021, certain individuals and entities can choose taxation in the form of a lump-sum tax on recorded re

Source: Moore Polska

Tax Calculation - Do it with us!

12/13/2021


Undoubtedly, everyone will face a new tax reality on January 1, 2022, due to the Polish Deal. Key changes were highlighted in previous articles and a webinar. Moore Polska offers a service to estimate

Source: Moore Polska

Anti-Inflation Shield: A Way to Fight Inflation

12/9/2021


On November 25, 2021, the Prime Minister presented proposals for aid to businesses and individuals due to rising prices, especially for fuel, natural gas, electricity, and food. The anti-inflation shi

Source: Moore Polska

Check what the Polish Deal changes in the buyout of cars from leasing!

12/7/2021


The Polish Deal (amendment to income tax laws, effective January 1, 2022) significantly changes the rules for selling post-lease cars purchased for private use. Previously, individuals who bought thei

Source: Moore Polska

Banking accounting - loan classification

11/26/2021


Banks classify loans according to risk categories defined by the Minister of Finance, ranging from "normal" to "lost," with subdivisions like "under observation," "substandard," and "doubtful." The as

Source: Moore Polska

What is an equivalent work time system?

11/24/2021


A working time system is a set of regulations governing working hours within an establishment, specifying daily, weekly, and settlement period hour requirements. The Polish Labour Code recognizes seve

Source: Moore Polska

Mergers – Acquisition Method [Part 2]

11/22/2021


Company mergers are a broad topic, but often crucial for many businesses. This article, split into two parts, focuses on choosing the correct merger method and highlights key related issues. This sect

Source: Moore Polska

Sick leave during pregnancy and parental leave in relation to termination

11/18/2021


Under Polish law, employers generally cannot terminate employment contracts with employees on any type of leave or with justified absences. However, maternity leave has specific rules. Pregnant employ

Source: Moore Polska

Lower energy costs thanks to the "RES fee relief" – what are the benefits for industrial customers?

11/10/2021


An industrial consumer is a business operating in specific industrial sectors, such as mining, plastics processing, wood or cork production (excluding furniture), paper manufacturing, and metal proces

Source: Moore Polska

Polish Deal – VAT changes [update]

11/2/2021


The "Polish Deal" program introduces the concept of a VAT Group, a financially, economically, and organizationally linked group of entities registered as a VAT taxpayer. Transactions between members o

Source: Moore Polska

Polish Deal – PIT changes [update]

10/29/2021


The tax-free allowance will be increased to PLN 30,000, with the tax-reducing amount fixed at PLN 5,100, irrespective of income. Previously, the tax-free allowance was PLN 8,000 and the tax-reducing a

Source: Moore Polska

Tax Brackets – Changes Related to the Polish Deal

10/28/2021


The Polish Deal, effective from the start of 2022, introduces significant changes to Poland's tax law, particularly affecting tax brackets. The key changes include an increase in the tax-free threshol

Source: Moore Polska

Polish Deal – CIT changes [update]

10/27/2021


**Thin Capitalization**

The act introduces changes to thin capitalization rules. Article 15c of the Corporate Income Tax (CIT) Act will be amended, requiring taxpayers to exclude financing costs from

Source: Moore Polska

The most important changes in ZUS benefits 2022

10/26/2021


Sickness Benefit

The sickness benefit will generally be 80% of the calculation basis for the entire duration of payment. However, for periods of hospitalization, it will be 70% of the calculation bas

Source: Moore Polska

The Role of the Auditor in Inventory Taking

10/21/2021


According to Article 64 of the Accounting Act, the unit manager must enable the auditing firm to participate in the inventory of significant assets. The statutory auditor acts primarily as an observer

Source: Moore Polska

The Glass Ceiling – Facts and Myths

10/20/2021


The "glass ceiling" is a general term for a barrier that prevents certain social groups, such as women and minorities, from reaching high positions in business and politics. It is an invisible obstacl

Source: Moore Polska

Employing a foreigner – what you should know?

10/19/2021


**Employment of Foreigners from Outside the European Union**

Foreigners from non-EU/EEA countries can legally work in Poland if they possess a work permit and a valid residence permit (visa or tempor

Source: Moore Polska

Wage Inequality – Does This Problem Still Exist?

10/14/2021


**Gender Pay Inequality**

Ursula von der Leyen, President of the European Commission, highlights the persistent silence around earnings, often due to significant pay gaps between men and women in sim

Source: Moore Polska

Waste Package – New Obligations for Entrepreneurs?

10/12/2021


Poland is currently implementing new EU waste management regulations, aiming to increase recycling and reduce waste, thus utilizing recycled materials as a crucial resource. Key changes include expand

Source: Moore Polska

Moore Poland in "Puls Biznesu"

10/6/2021


Thank you to our clients for many years of collaboration. We look forward to future prestigious projects undertaken under the Moore Polska banner. Thanks to you, we are opening a new, exciting chapter

Source: Moore Polska

Work for a foreign employer in Poland and Social Security (ZUS)

10/5/2021


In the EU, individuals are generally subject to the social security laws of only one member state. If a foreign company employs someone in Poland, that employee typically falls under the Polish social

Source: Moore Polska

Moore Poland - the power of experience

9/30/2021


**Common Denominator: A Family Business**

Moore Polska and Morison Finansista, both well-established in the audit and accounting services market for decades, are merging under the Moore Polska brand

Source: Moore Polska

Merger of Companies – Pooling of Interests Method [Part 1]

9/23/2021


Mergers of companies, a broad and crucial topic for many businesses, can be executed using one of two methods under Polish accounting law: the acquisition method or the pooling of interests method. Th

Source: Moore Polska

Is remote work reimbursement possible?

9/22/2021


The Polish "Tarcza 4.0" law of June 19, 2020, addresses remote work regulations but lacks clarity, particularly regarding accidents during remote work and cost allocation for employees working outside

Source: Moore Polska

"Cashless Taxpayer" Program

9/16/2021


The "Cashless Taxpayer" program, created by the Ministry of Finance, targets entrepreneurs who primarily conduct payment transactions cashless. It offers two options, SILVER and GOLD, available from e

Source: Moore Polska

Tax strategy: information on the implemented tax strategy

9/15/2021


The year 2021 brought additional reporting obligations for taxpayers, increasing the risks associated with business operations. One such obligation is the requirement to publish information about the

Source: Moore Polska

Outstanding Vacation Leave Until September 30, 2021

9/7/2021


According to the Polish Labor Code, employees are entitled to 20 or 26 days of vacation leave per year, which employers must grant within that calendar year. Unused vacation days become overdue on Jan

Source: Moore Polska

Polish Deal - Proposed Changes in VAT

9/6/2021


**VAT Group**

The VAT group, proposed under the Polish Deal program, operates in 18 EU countries and is enabled by the VAT Directive (2006/112/WE). It aims to allow financially, economically, and org

Source: Moore Polska

National e-Invoice System from January 1, 2022

9/3/2021


On August 4, 2021, a new draft law amending the VAT Act and some other acts (UD159) was published, implementing the National e-Invoice System (KSeF) and enabling the issuance and receipt of structured

Source: Moore Polska

Unvaccinated Employee vs. the Fourth Wave of the Pandemic

9/1/2021


**Translation:**

Ensuring Adequate Protection

This project concerns an amendment to the law on special solutions related to preventing, counteracting, and combating COVID-19. It is being prepared by

Source: Moore Polska

How much is your business really worth?

8/30/2021


Valuing a business goes beyond just numbers; it's about understanding the story behind them. Professor Aswath Damodaran emphasizes that business valuation is "history plus numbers." The author's exper

Source: Moore Polska

SLIM VAT 2 Package Comes Into Effect

8/27/2021


The SLIM VAT 2 package, aimed at further simplifying VAT settlements, has been signed into law and takes effect October 1, 2021, with exceptions for specific provisions. This package follows the initi

Source: Moore Polska

PFR Subsidy Remission – Ministry of Finance Announcement

8/26/2021


The tax exemption for Personal Income Tax (PIT) and Corporate Income Tax (CIT) on income derived from the cancellation of financial subsidies granted by the Polish Development Fund (PFR) as part of th

Source: Moore Polska

Accidents during remote work

8/24/2021


Currently, remote work is regulated only by general anti-crisis shield regulations, lacking specific provisions for workplace accidents during remote work. Despite planned amendments to the labor code

Source: Moore Polska

Polish Deal and Transfer Pricing

8/20/2021


Some of the proposed tax changes are positive, simplifying compliance. However, simultaneously, additional penal fiscal sanctions are planned. Key changes include:

Exemptions from Documentation: Tran

Source: Moore Polska

Polish Deal – new rules for rental taxation

8/13/2021


**Translation:**

Therefore, from January 1, 2022, the only form of taxation for income (revenue) derived from so-called private rentals will be a flat-rate tax on recorded revenue. This, in turn, may

Source: Moore Polska

How much will the minimum wage increase in 2022?

8/2/2021


The minimum wage in Poland is subject to annual negotiations within the Tripartite Labour Council. By June 15th each year, the Council of Ministers is obligated to present a proposal for the next year

Source: Moore Polska

Employee Vacation for Part-Time Employment

7/28/2021


When hiring part-time employees, calculating their annual leave entitlement can be challenging. According to the Polish Labour Code (Art. 154§2), leave is granted on working days according to the empl

Source: Moore Polska

Consolidation Documentation – Facilitation or Unnecessary Necessity?

7/26/2021


Companies preparing consolidated financial statements may view consolidation documentation as another time-consuming task, often seen as not directly impacting the quality of the report. However, well

Source: Moore Polska

KRS Digitization - Electronic Applications from July 13, 2021

7/23/2021


The Polish National Court Register (KRS) is undergoing digitalization. As of July 1, 2021, paper applications to the KRS will no longer be accepted for entities in the business register. All changes m

Source: Moore Polska

Ticket as invoice - important change from July 1, 2021

7/12/2021


An amendment to the regulation on issuing invoices, effective from July 1st, 2021, has changed how certain tickets are treated for VAT purposes. Previously, tickets from carriers like PKP, PKS, and LO

Source: Moore Polska

Hypothetical Capital Interest Benefit for CIT Taxpayers

7/7/2021


The amended Corporate Income Tax Act, specifically Article 15cb, allows for the inclusion of hypothetical interest on capital contributions and profits allocated to reserves as tax-deductible costs. T

Source: Moore Polska

What changed from July 1st in the new JPK?

7/2/2021


Effective July 1, 2021, amendments to regulations concerning the detailed scope of data in VAT declarations and records come into force, impacting JPK VAT filings submitted for July (due August 25th).

Source: Moore Polska

I like to set the bar high – Piotr Witek

6/29/2021


#MoorePolskaTeam, Pomorski Magazine, Moore Polska, Piotr Witek, interview

Moore Polska's team, working in the Pomorski region, recently participated in an interview with Piotr Witek. This engagement

Source: Moore Polska

Parental leave 2022 - important changes

6/24/2021


Parental leave in 2022 will see significant changes, particularly for fathers, as EU member states must adapt their laws to the EU Work-Life Balance Directive by August 2, 2022. Directive (EU) 2019/11

Source: Moore Polska

Financial statement - failure to file on time with the National Court Register

6/18/2021


Financial statements must be approved no later than six months after the balance sheet date, a deadline extended in 2020 due to the pandemic. They must then be submitted within 15 days of approval. In

Source: Moore Polska

Family Business: Boundaries Not to Be Crossed

6/17/2021


The text discusses the importance of setting clear boundaries between a family business and family life, drawing a parallel to the saying, "Good fences make good neighbors." It argues that while an in

Source: Moore Polska

VAT e-commerce package

6/9/2021


The VAT e-commerce package introduces EU-wide directives to combat VAT fraud in cross-border B2C e-commerce. Previously, sales below individual national thresholds (35,000-100,000 euros) could be taxe

Source: Moore Polska

75 million PLN for investments improving working conditions and OHS!

5/28/2021


On May 19, 2021, the Social Insurance Institution (ZUS) announced a new call for applications for co-financing of investment and advisory projects. These projects, conducted by contribution payers, ai

Source: Moore Polska

Proposed VAT changes regarding the import of services

5/26/2021


The Ministry of Finance is planning to introduce "Slim VAT 2," a package of simplifications for Value Added Tax (VAT). These changes aim to streamline tax settlements by removing unnecessary formaliti

Source: Moore Polska

Family Business: Start with a Solid Foundation!

5/25/2021


The concept of a family business is likened to a system of connected vessels. Increased pressure in one area, often stemming from stress, disappointment, or financial difficulties, inevitably disrupts

Source: Moore Polska

Activity Report – Principles of Effective Preparation

5/21/2021


What is a Management Report and Who is Obligated to Prepare It?

A management report is a descriptive and numerical document designed to enrich and supplement knowledge about an entity. It provides in

Source: Moore Polska

Polish Deal – the most important planned tax changes

5/20/2021


RAISING THE TAX-FREE AMOUNT

The Personal Income Tax (PIT) tax-free amount is proposed to be increased to PLN 30,000 annually for all taxpayers. Currently, the tax-free amount varies based on income l

Source: Moore Polska

New KSR Project - Planned Reporting Changes!

5/13/2021


National Accounting Standards (KSR) are standards and interpretations that provide guidance on accounting matters when the Accounting Act lacks specific answers. Developed by the Accounting Standards

Source: Moore Polska

Counteracting and Combating Fraud – The Important Role of Whistleblowers

5/12/2021


The Association of Certified Fraud Examiners (ACFE) released an updated Report to the Nations on employee fraud in April 2020. The study of 2,504 fraud cases revealed an average loss of $1.6 million p

Source: Moore Polska

Employee Claims - Scope and Statute of Limitations

5/6/2021


Employee claims are rights to demand specific actions from an employer, such as wage payments or vacation time. The statute of limitations for these claims is strictly defined by the Labor Code and ca

Source: Moore Polska

Whistleblowing – A Few Words About Whistleblowers

4/28/2021


This event has concluded.

We invite you to explore the training offer of the Moore Polska Academy.

EUROPEAN PARLIAMENT AND COUNCIL DIRECTIVE (EU) 2019/1937

The Directive of October 23, 2019, on the

Source: Moore Polska

Allowance for remote work equipment without personal income tax

4/27/2021


During the pandemic, remote work became prevalent across many sectors, turning homes into offices for numerous employees. This new arrangement presented both employers and employees with unprecedented

Source: Moore Polska

Accident insurance contribution - are you sure you are paying the optimal rate?

4/23/2021


How do changes affect different groups of contribution payers?

For payers reporting no more than 9 insured individuals for accident insurance, the accident insurance rate remains unchanged at 1.67%.

Source: Moore Polska

Classification of Professions and Specialties – Changes from May 16, 2021

4/22/2021


From May 16, 2021, employers are required to indicate the code of the profession performed by employees in the ZUS ZUA and ZUS ZZA forms. The classification of professions and specialties is a systema

Source: Moore Polska

Family Business - Why It's Worth Investing Effort and Resources In...

4/19/2021


**An Attitude We Don't Wish Upon You**

The first part describes a negative attitude towards a family business, where the owner feels consumed by it, sacrificing personal time and family relationships

Source: Moore Polska

Loan from an employer as a form of employee support

4/15/2021


Dreaming of a special trip, urgent home repairs, or a desired car purchase but lack funds, have poor credit, or fear high-interest loans? A loan from your employer could be the ideal solution, offerin

Source: Moore Polska

Rehiring an employee for the same position

4/9/2021


The pandemic caused layoffs, but many companies are now recovering and rehiring staff, including former employees. Legally, several factors must be considered when rehiring.

Firstly, how long has it

Source: Moore Polska

Tax loss settlement and reorganization activities

4/1/2021


Due to an amendment to the CIT Act, starting in 2021, the legislator introduced additional restrictions on the possibility of settling tax losses. Until 2020, regulations disallowed loss deduction fro

Source: Moore Polska

Accident Contribution Rates from 01.04.2021

3/26/2021


A regulation by the Minister of Family and Social Policy concerning the differentiated accident insurance contribution rate has been published. This regulation takes effect on April 1, 2021, with the

Source: Moore Polska

The "neutrality" principle of VAT accounting – an important ECJ judgment

3/24/2021


A judgment by the Court of Justice of the European Union (CJEU) on March 18, 2021, favors Polish taxpayers involved in intra-EU transactions. The court ruled that Article 86, paragraph 10b, point 2 of

Source: Moore Polska

How to Present Subsequent Events in SF for 2020

3/22/2021


Accounting departments face numerous questions regarding events occurring after the balance sheet date. These events are defined by National Accounting Standard No. 7 as favorable or unfavorable occur

Source: Moore Polska

Change of Job Position – When and What Tests Are Required?

3/19/2021


Initial medical examinations are mandatory for individuals hired for a new job and for employees who are transferred to positions with hazardous health factors or difficult working conditions. Employe

Source: Moore Polska

Financial Shield 1.0 – subsidy settlement and write-off

3/15/2021


The 12-month maintenance period for micro, small, and medium-sized enterprises (SMEs) that received anti-COVID support under the PFR Financial Shield 1.0 is ending. This program, launched on April 18,

Source: Moore Polska

Important! Financial Statements for 2020 - Deadline

3/5/2021


The Ministry of Finance has confirmed that the deadlines for preparing and approving financial statements for 2020 remain unchanged for entities required to maintain accounting records. An extension i

Source: Moore Polska

Financial Representative – No Obligation to Appoint

3/4/2021


On February 25, 2021, the Ministry of Finance, Funds, and Regional Policy in Poland published a regulation concerning the exemption from the obligation to appoint a tax representative. This regulation

Source: Moore Polska

Incoterms Rules and VAT - Application in Accounting

2/25/2021


Incoterms are a set of rules created by the International Chamber of Commerce to regulate the terms of sale between buyers and sellers in international trade. They are updated every 10 years, with Inc

Source: Moore Polska

Tax Strategy – 2021 Challenge, or the Obligation to Inform

2/24/2021


The primary goal of these legislative changes is to enhance tax transparency for significant players in the Polish market, particularly those with high revenues. Specifically, certain taxpayers are no

Source: Moore Polska

Financial Report and COVID-19 Support

2/22/2021


The COVID-19 pandemic has significantly impacted accounting practices, particularly for the 2020 financial statements. The Accounting Standards Committee (KSR) has issued recommendations to address th

Source: Moore Polska

PPK – Employer's Key Tasks

2/19/2021


PPK for Small Employers in April

According to the statutory schedule for the implementation of Employee Capital Plans (PPK), April 23, 2021, is the deadline for concluding a PPK management agreement.

Source: Moore Polska

Employer vs. Maintenance Debtor

2/17/2021


FINANCIAL SANCTIONS:

From December 1, 2020, provisions came into effect introducing financial sanctions for employers who commit offenses such as illegally employing (black market employment) an alim

Source: Moore Polska

Honorary Blood Donors – Entitlements

2/12/2021


A law enacted on January 25, 2021, amending legislation on special measures to prevent, counteract, and combat COVID-19, other infectious diseases, and crises caused by them, granted additional entitl

Source: Moore Polska

2021 and business risks

2/11/2021


The year 2021 brought significant tax law changes, introducing new financial burdens and extensive formal obligations for taxpayers. To comply, businesses must develop procedures to avoid penalties, t

Source: Moore Polska

Tax Changes 2021 – Compendium of Knowledge

1/28/2021


For your convenience, we have also prepared the above summary in PDF format:

Polish version
English version

2021, Brexit, CIT, Estonian CIT, taxation of limited partnerships, sugar tax, taxes, limit

Source: Moore Polska

Calculation of contributions from mandate contracts – exemption from obligation

1/27/2021


The new version of Tarcza 6.0 exempts individuals performing civil law contracts (agency, mandate, or service agreements) from calculating, deducting from income, and paying ZUS contributions.

To qua

Source: Moore Polska

Previous financial years and committed errors

1/22/2021


**What is the definition of an error?**

National Accounting Standard No. 7 defines errors made in previous financial years as omissions or irregularities in financial statements that cause significan

Source: Moore Polska

How to Minimize the Risk of Harm While Conducting Business in Uncertain Times?

1/19/2021


Every entrepreneur, whether operating individually or as a commercial company, must constantly attend to numerous aspects of their daily operations. In times of haste, uncertainty, and stress, mistake

Source: Moore Polska

Estonian CIT – Flat-rate tax

1/12/2021


The project outlines key information regarding Estonian CIT regulations, specifically focusing on the lump-sum tax rate. The tax rate is determined by several factors: the taxpayer's revenue level (sm

Source: Moore Polska

Sugar tax from January 1, 2021 - what has changed?

1/7/2021


The Sugar Tax, effective January 1, 2021, is a levy on beverages containing added sweeteners, caffeine, or taurine. Originally planned for July 2020, its implementation was postponed due to COVID-19.

Source: Moore Polska

What is and how does a "Balance Confirmation" work?

12/28/2020


This document explains the concept and process of a "saldo confirmation" (potwierdzenie salda) in business accounting. It is a mutual confirmation between businesses that their records of completeness

Source: Moore Polska

SLIM VAT – what changes from January 1, 2021?

12/24/2020


On December 16, 2020, the Senate passed a bill amending the VAT Act, introducing a package of simplifications for VAT settlements, known as SLIM VAT. These changes, effective from January 1, 2021, sig

Source: Moore Polska

New revenue streams for young people tax-free!

12/23/2020


As of January 1, 2021, the "relief for young people" (tax exemption) in Poland has been expanded to include income from traineeships and graduate apprenticeships. Previously, individuals under 26 year

Source: Moore Polska

PPK – Key Employer Responsibilities

12/22/2020


Who will be covered by PPK?

PPK covers all employees under an employment contract, homeworkers, contractors, members of agricultural production cooperatives or agricultural circle cooperatives, and r

Source: Moore Polska

Internal Control – How to Build an Effective System?

12/21/2020


Effective internal control is crucial for a company's competitiveness, enabling it to manage business and fraud risks efficiently. Every business decision carries inherent risk, and effective internal

Source: Moore Polska

Minimum Wage – Increase and Maternity Benefit

12/18/2020


The basis for calculating sickness and maternity benefits is generally the average monthly salary over the preceding 12 months, after deducting employee-paid social security contributions. However, th

Source: Moore Polska

Is remorse necessary when filing a correction of JPK_V7?

12/16/2020


While we have become accustomed to the changes in VAT reporting that came into effect on October 1, 2020, it's important to remember that not only the JPK file structure changed, but also the procedur

Source: Moore Polska

Depreciation of passenger cars – draft changes to regulations

12/15/2020


Proposed changes to Polish law aim to promote electromobility by altering vehicle depreciation rules. Electric and hydrogen-powered vehicles will retain a higher depreciation limit of PLN 225,000 for

Source: Moore Polska

PFR Financial Shield 2.0 – Preliminary Assumptions

12/8/2020


As announced by the government, a new anti-crisis shield, the so-called PFR Shield 2.0, is scheduled to launch in January 2021. The Polish Development Fund (PFR) has presented the preliminary assumpti

Source: Moore Polska

Middle Management in a Company – Key Aspects

12/3/2020


HR obligations begin with the first employee. Regardless of company size, documentation requirements are similar. Employers have numerous legal duties, and support from an HR specialist is beneficial.

Source: Moore Polska

Contracts for specific works – new reporting obligations from 01.01.2021

11/30/2020


What will change regarding contracts for specific works in 2021?

Previously, contracts for specific works (umowa o dzieło) concluded with individuals not employed by the company under an employment c

Source: Moore Polska

Polish Development Fund - does the company have to pay tax on PFR subsidies?

11/30/2020


Receipt and Repayment of Funds from PFR

Receiving funds from the Polish Development Fund (PFR) is tax-neutral for entrepreneurs. Taxpayers do not include the amount of received financing in their tax

Source: Moore Polska

Write-offs to ZFŚS in 2021

11/27/2020


According to Article 5j of the Act of March 4, 1994, on the Company Social Benefits Fund (ZFŚS), budgetary units and local government budgetary establishments are obligated to create the fund regardle

Source: Moore Polska

Inventory - Methods, Deadlines and Frequency

11/25/2020


**Inventory Methods**

The law specifies three inventory methods depending on the type of asset or liability being verified: physical count, balance confirmation, and comparing accounting data with do

Source: Moore Polska

Correcting Invoices - No More Acknowledgements of Receipt!

11/24/2020


Taxpayers will be able to reduce their VAT base due to discounts, price reductions, returns of goods and packaging, and refunds for the settlement period in which the correcting invoice was issued.

H

Source: Moore Polska

Limited partnerships – change in taxation rules

11/17/2020


In recent years, limited partnerships have been a popular business structure in Poland. According to the Central Statistical Office, the number of limited partnerships increased by 13.3% in 2019 compa

Source: Moore Polska

Days off from work – consolidated text of the Act

11/13/2020


According to the published unified text of the Act, the following days are free from work: Sundays, January 1st (New Year's Day), January 6th (Epiphany), Easter Sunday, Easter Monday, May 1st (Labor D

Source: Moore Polska

Lump-sum income tax - changes

11/12/2020


On October 28, 2020, the Council of Ministers approved a bill amending the laws on personal income tax, corporate income tax, and lump-sum income tax on certain income earned by individuals, among oth

Source: Moore Polska

Reserves - Presentation in the Financial Statement

11/10/2020


Reserves are presented in the liabilities section of the balance sheet, specifically under "Provisions for Liabilities." This includes reserves for deferred income tax, retirement and similar benefits

Source: Moore Polska

How to avoid mistakes when applying 50% tax-deductible expenses for creators?

11/9/2020


To qualify compensation as a royalty and apply 50% deductible expenses, the following conditions must be met: a copyrighted work must be created, objective evidence confirming its creation must exist,

Source: Moore Polska

PIP Control – Scope and Powers – What You Need to Remember?

11/3/2020


Labor inspectors, authorized to conduct inspections, have broad powers including unrestricted access to premises, the ability to inspect facilities, workplaces, machinery, and work processes, and the

Source: Moore Polska

Tax News – What Awaits Us from January 1, 2021?

10/28/2020


Entrepreneurs and citizens must prepare for new fees and increases in existing levies. Property tax will rise by approximately 5%, and market and spa fees will also increase, tied to inflation. ZUS co

Source: Moore Polska

Shield 5.0 and industry aid – how to get it?

10/27/2020


The "stay-at-home benefit" is available for tour guides and tourist guides (PKD 79.90.A) if their business was suspended after August 31, 2019, and was seasonal, operating for no more than nine months

Source: Moore Polska

Lower benefit due to reduced working hours based on the shield?

10/26/2020


As of October 9, 2020, new regulations came into effect that alter the calculation of sickness and maternity benefits. Many employers utilized crisis shield provisions to reduce working hours, which,

Source: Moore Polska

Fiscal receipt as simplified invoice

10/26/2020


The Ministry of Finance has clarified that if a sale not exceeding PLN 450 (EUR 100) is documented with a fiscal receipt that includes the buyer's NIP (tax identification number), functioning as a sim

Source: Moore Polska

Reserves – Purpose and Scope

10/23/2020


When preparing financial statements, entities must identify business risks and assess their probable costs. This identification process leads to the creation of provisions for liabilities. Provisions

Source: Moore Polska

Robotics relief

10/19/2020


The Polish government, through the Ministries of Development and Finance, has announced a new tax relief program designed to boost industrial production by increasing the use of robots. This initiativ

Source: Moore Polska

Real Estate Companies – New Definition

10/16/2020


On September 16, a draft amendment to Polish tax laws concerning personal income tax, corporate income tax, and lump-sum income tax for individuals was published. This amendment introduces a definitio

Source: Moore Polska

Employee Hiring – Check If You Remember Everything!

10/15/2020


When hiring an employee, remember the following:

**Employment Contract:** A proper employment contract is crucial, whether it's for a trial period, a fixed term, or an indefinite period. It must be i

Source: Moore Polska

PPK Contributions – How Much, Who, By When, and Under What Rules?

9/28/2020


Contribution amounts:

Employee contributions are 2% of their gross salary, with an option for additional voluntary contributions up to 2%.

Employer contributions are 1.5% of the employee's gross sal

Source: Moore Polska

Overdue leave – the deadline for granting overdue leave has passed

9/25/2020


The Polish Labour Code grants employees the right to annual, uninterrupted, paid holiday leave. This leave can be divided at the employee's request, provided at least one part lasts a minimum of 14 co

Source: Moore Polska

New obligations for listed companies – an important change!

9/24/2020


A new provision from the Polish Act of July 29, 2005, on public offering and conditions for introducing financial instruments into organized trading, and on public companies (Journal of Laws of 2019,

Source: Moore Polska

When is a financial statement subject to mandatory audit?

9/23/2020


A financial statement is subject to mandatory audit if it is an annual report covering a period of at least 12 months and is prepared by a company that is a going concern. A going concern is defined a

Source: Moore Polska

Minimum Wage and Hourly Rate Increase from 2021

9/22/2020


The increase in the minimum wage will also raise other benefits linked to it, including night work bonuses, the maximum severance pay for group layoffs, training benefits for laid-off individuals, com

Source: Moore Polska

PPK – Little Time Left to Choose a Financial Institution

9/18/2020


Employer, when implementing Employee Capital Plans (PPK) in your company, remember to:

1. **Update software:** Ensure your HR and payroll team's software is up-to-date and adapted to administer PPK.

Source: Moore Polska

Last call - JPK_V7 from October 1st

9/17/2020


As of October 1, 2020, new regulations mandate the submission of the electronic JPK_V7 document, which includes both record-keeping and declaration components, by active VAT taxpayers. This new file w

Source: Moore Polska

TPR Form - A new development we should prepare for.

9/16/2020


The deadline for submitting the TPR form concerning transfer pricing transactions between related parties is approaching. The deadline was extended to the end of December 2020 by the "Shield 4.0" regu

Source: Moore Polska

Rewit Joins Forces with Moore Global

9/11/2020


With mutual support, the new entity will accelerate its development. Rewit, a leading Polish audit firm with 26 years of experience, joined the international Moore Global network on September 2, 2020,

Source: Moore Polska

Planned changes in regulations, tightening CIT and PIT.

9/8/2020


A draft law amending income tax acts for individuals and corporations, as well as the flat-rate income tax act, has been published. The government aims to tighten the corporate and individual income t

Source: Moore Polska

Sugar tax

9/4/2020


On August 25, 2020, the President signed a law from February 14, 2020, amending certain laws to promote healthier consumer choices. This law introduces a "sugar tax" on sweetened and energy drinks, co

Source: Moore Polska

Employee documentation – how to manage it well?

8/21/2020


Employee documentation includes personnel files maintained separately for each employee and documents related to employment relationships. Personnel files, since January 1, 2019, are divided into four

Source: Moore Polska

Tax Explanations Regarding COVID-19

8/20/2020


Translation:

The anti-crisis shields introduced many solutions impacting tax settlements. In response to taxpayer doubts, the Ministry of Finance prepared a special guide on how to apply the tax chan

Source: Moore Polska

Impact of lease agreement modifications on valuation under IFRS 16

8/19/2020


Entrepreneurs frequently question whether changes to lease agreement terms, such as price adjustments or modifications to the scope of the leased asset, necessitate re-evaluation under IFRS 16. This a

Source: Moore Polska

Personnel Audit, Accounting Audit – The New Value of Ad Hoc Support

8/17/2020


A well-functioning accounting and HR/payroll department is fundamental for a reliable assessment of any company aiming to build and maintain a strong market position, ensuring owner security and good

Source: Moore Polska

Upcoming VAT Changes – SLIM VAT

8/14/2020


Upcoming changes in VAT – SLIM VAT

Deputy Minister of Finance Jan Sarnowski described SLIM VAT as "a simple, modern tax adapted to local specifics." He explained that Polish specifics include many sm

Source: Moore Polska

Estonian CIT

8/13/2020


The Ministry of Finance has released a draft amendment to the Corporate Income Tax Act and other related laws for pre-consultation, introducing provisions for the so-called Estonian CIT. This model, p

Source: Moore Polska

Up to 90% funding from ZUS for investments improving working conditions and OHS.

7/31/2020


On July 22, 2020, the Social Insurance Institution (ZUS) announced a new call for applications for co-financing of investment and advisory projects conducted by contribution payers. The aim of these p

Source: Moore Polska

Simplifications for entities not exceeding small entity limits

7/27/2020


The Accounting Act specifies simplifications that entities can apply, including qualifying lease agreements according to tax regulations, calculating the cost of production by adding indirect costs re

Source: Moore Polska

IP BOX Relief: What is it and how does it work?

7/23/2020


Polish law regarding IP Box (Intellectual Property Box) is outlined in the PIT (Personal Income Tax) and CIT (Corporate Income Tax) acts. Qualified intellectual property rights include patents, utilit

Source: Moore Polska

What is a Subsidy from the Polish Development Fund?

7/21/2020


The Polish Development Fund (PFR) financial shield support is available to businesses employing 1-9 employees (micro-enterprises) with an annual turnover or balance sheet total not exceeding EUR 2 mil

Source: Moore Polska

Anti-crisis shield: are the funds from the anti-crisis shield taxable?

7/17/2020


The interpellation concerns the tax treatment of financial aid provided to businesses and entrepreneurs, specifically focusing on whether loans are taxable as income, if loan forgiveness constitutes t

Source: Moore Polska

New JPK_VAT – Will every error be subject to a PLN 500 penalty?

7/14/2020


It's time to consider and prepare for the upcoming changes to the JPK_VAT (Standard Audit File for Tax) reporting, despite the simplification, new obligations have been introduced. These include provi

Source: Moore Polska

From 1 July 2020, BTI – Binding Tariff Information protects taxpayers.

7/10/2020


Significantly, a request for a Binding Rate Information (WIS) ruling can pertain to transactions involving goods and services listed in Annex 15 of the VAT Act, subject to mandatory split payment, and

Source: Moore Polska

Shield 4.0 – Further Changes in PIT and CIT

6/29/2020


According to Article 16 section 1 point 22 of the Corporate Income Tax Act (and Article 23 section 1 point 19 of the Personal Income Tax Act respectively), the following are not considered tax-deducti

Source: Moore Polska

Remote tax audit

6/24/2020


The "Anti-Crisis Shield 4.0" in Poland introduces new regulations concerning the control of entrepreneurs, alongside financial aid measures. Article 53 modifies the Law on Entrepreneurs, allowing for

Source: Moore Polska

Shield 4.0 - Residence Certificates and Transfer Pricing

6/23/2020


The Anti-Crisis Shield 4.0 introduces facilitations regarding the validity of residency certificates during the COVID-19 state of epidemic threat and epidemic, extending two months after their cancell

Source: Moore Polska

Impairment test

6/22/2020


Declining profitability, business contraction, or other challenging situations can lead to a loss in the economic value of your assets intended for profit generation. This guide explains how to approa

Source: Moore Polska

FINANCIAL REPORTS FOR 2019 – new deadlines resulting from the anti-COVID regulation

6/19/2020


Companies with a calendar fiscal year are obligated to close their 2019 accounting books and prepare their electronic Financial Statement by June 30, 2020, with approval by the Management Board no lat

Source: Moore Polska

Anti-crisis Shield 4.0 - What changes will occur?

5/26/2020


A new version of the anti-crisis shield introduces significant changes for self-employed individuals and those on civil law contracts regarding benefit eligibility. Previously, dual social insurance p

Source: Moore Polska

IT Industry – 50% Revenue Cost Deduction. What conditions must be met to benefit?

5/26/2020


To qualify for preferential revenue costs, the work performed must result in a creation. This creation must be an original work, expressed in any form, regardless of its value or purpose. A work is pr

Source: Moore Polska

If you want peace, prepare for crisis – interview with President Piotr Witek in Puls Biznesu

5/21/2020


Crisis, Piotr Witek, interview

Piotr Witek, in an interview discussing the current crisis, emphasizes the multifaceted nature of the challenges facing society. He highlights the economic instability,

Source: Moore Polska

Amendment of PIT, CIT, VAT and Tax Ordinance Acts to reduce the number of taxpayer-tax authority disputes – are changes awaiting us?

5/13/2020


To address taxpayers, on May 6, 2020, the Sejm adopted an amendment to the PIT, CIT, VAT, and Tax Ordinance acts. The government claims these new regulations will simplify taxpayers' obligations, redu

Source: Moore Polska

Late PIT filing – what now?

4/30/2020


In response to the COVID-19 epidemic, the Polish government announced the possibility of filing tax returns later. While the general deadline for annual PIT returns is April 30th, filing between April

Source: Moore Polska

NET CASH STRATA – A NEW CONCEPT FOR FINANCIAL SUPPORT PURPOSES

4/28/2020


As professional accountants, we face a new challenge: defining net cash loss. This is crucial as it determines the percentage of PFR aid that may be forgiven. This is important for every company, even

Source: Moore Polska

Anti-crisis Shield 2.0. – Solutions for Entrepreneurs

4/23/2020


1. Support for Entrepreneurs from the Industrial Development Agency (ARP S.A.)

Entrepreneurs facing financial difficulties due to the epidemic threat can apply for support from ARP S.A. This support

Source: Moore Polska

20 ways to react financially to what's happening in the market

3/26/2020


Don't panic, but acknowledge the serious situation and its uncertain future. While economic activity is slowly resuming in China outside of quarantined areas, maintain a critical perspective on media

Source: Moore Polska

Crisis Support

3/26/2020


Dear Clients and Friends,

We hope you, your families, and employees are healthy during this new reality caused by the COVID-19 coronavirus. This message provides a brief update and guidance to help y

Source: Moore Polska

Tax solutions in light of COVID-19

3/24/2020


Public authorities are undertaking preventive measures like quarantine and event cancellations to minimize the spread of COVID-19, causing economic disruptions such as production halts and hampered in

Source: Moore Polska

Employee Capital Plans. Will employees earn less net? Part 1

3/18/2020


This article discusses the tax implications of Employee Capital Plans (PPK) in Poland, focusing on contributions, financing entities, and withdrawals. Employer-funded contributions, both mandatory and

Source: Moore Polska

2019 is behind us – 25 years of REWIT's existence

1/31/2020


My dear friends,

We are slowly closing and settling the year 2019, a year that REWIT will primarily remember as the 25th anniversary of its existence. It became clear how connected we are with Gdańsk

Source: Moore Polska

PIT, CIT and VAT to a micro-account for taxes

11/29/2019


Effective January 1, 2020, Article 61b § 1 of the Tax Ordinance mandates that payments for Personal Income Tax (PIT), Corporate Income Tax (CIT), Value Added Tax (VAT), and non-tax budgetary dues be m

Source: Moore Polska

Tax and Accounting Closure of 2019

10/26/2019


This event has already concluded.

Moore Polska Academy invites you to explore their training offer. The courses focused on:

1. Tax Year-End Closing 2019 and Changes in 2020, covering significant VAT

Source: Moore Polska

Building a Great Family Company – An Interview with Piotr Witek, President of REWIT

10/12/2019


Building a great family company, Family company, Piotr Witek, interview

An interview with Piotr Witek focuses on the process of building a successful family business. The discussion likely explores k

Source: Moore Polska

Lower PIT

9/23/2019


The amendment introduces a new tax scale effective January 1, 2020, applicable to all taxpayers with income taxed under general rules, including pensioners and entrepreneurs not using linear tax or a

Source: Moore Polska

PIT for those under 26 years old.

9/16/2019


1. A taxpayer receiving funds on their 16th birthday who has declared exemption from taxation is eligible for the exemption on income paid that day if they are under 26. The exemption applies to incom

Source: Moore Polska

VAT taxpayer whitelist

8/6/2019


The "white list" of taxpayers is a register of VAT payers maintained by the Head of the Tax Office, encompassing both entities registered for VAT, including those whose registration was restored, and

Source: Moore Polska

Without PIT until age 26 starting August 1, 2019!

8/2/2019


The "Zero PIT" for young people applies to income from employment contracts, service relationships, contract work, cooperative employment relationships, and contracts for specific work received by tax

Source: Moore Polska

VAT Changes

7/30/2019


The Polish government is processing an amendment to the VAT law concerning the 0% VAT rate for intra-Community transactions, chain transactions, and call-off stock arrangements. These changes introduc

Source: Moore Polska

Employee Capital Plans. Will employees earn less net? Part 1

7/20/2019


The text discusses the tax implications of Employee Capital Plans (PPK) in Poland, focusing on contributions made by employers, the state, and employees. Employer-funded contributions are considered t

Source: Moore Polska

ZUS subsidies for employers

7/18/2019


The Social Insurance Institution (ZUS) announced on June 28, 2019, a call for proposals for co-financing investment and advisory projects aimed at improving workplace safety and hygiene, reducing acci

Source: Moore Polska

Withholding tax - declaration

6/24/2019


From July 1, 2019, for withholding tax, if payments to a single entity exceed PLN 2 million, the possibility of: not collecting tax based on a relevant double taxation treaty, applying exemptions, or

Source: Moore Polska

Withholding tax exemption with a so-called exemption application opinion

6/19/2019


We remind you that from July 1, 2019, Article 26, paragraph 2e of the Corporate Income Tax Act will apply to payments of dividends and other income (profits) from participation in profits of legal ent

Source: Moore Polska

From September 1, 2019, invoice to receipt only with the buyer's VAT ID

6/12/2019


A proposed amendment to Article 106b of the VAT Act (effective September 1, 2019) mandates that invoices issued to a taxpayer for sales recorded via a fiscal cash register and confirmed by a fiscal re

Source: Moore Polska

New Obligation – Introduction and Application of the Internal MDR Procedure

6/3/2019


Since 2019, businesses in Poland have been required to implement an internal procedure regarding compliance with the obligation to report tax schemes, known as the internal MDR procedure. This obligat

Source: Moore Polska

ECJ Judgment on VAT Deduction for Accommodation and Catering Services – Open Road to VAT Recovery

5/29/2019


The legal situation concerning VAT deductions for accommodation and catering services changed on December 1, 2008, when amendments to the VAT Act were introduced. Previously, tourism service providers

Source: Moore Polska

Non-deductible VAT on passenger cars from 1 January 2019.

5/22/2019


There are two main options for entrepreneurs acquiring a car for business use: purchasing for cash or leasing.

When purchasing for cash, the tax-deductible depreciation is capped based on a vehicle v

Source: Moore Polska

Financing of gasoline purchases (fuel cards) is exempt from VAT

5/16/2019


The judgment will primarily have tax implications for fuel card issuers, typically leasing companies or fleet management firms that negotiate better fuel prices, and their clients. The established sch

Source: Moore Polska

Piotr Witek: "It's Worth Dreaming"

4/13/2019


I noted with great surprise our jump of four positions from 18th to 14th. The surprise stemmed from the fact that in 2018, our development focused mainly on other services, such as tax advisory and ac

Source: Moore Polska

Tax Optimization in PIT – Is Paying Lower Taxes Possible?

4/5/2019


One legal method for optimizing tax liability from employment, personal services, service contracts, and commissioned work is by applying increased income-earning costs. This deviates from the standar

Source: Moore Polska

Annual PIT Tax Return for 2018: Correct Preparation

4/3/2019


This event has already concluded.

We invite you to explore the training offer of Moore Polska Academy.

**Date:** April 25, 2019 (Thursday)
**Time:** 9:00 AM – 1:00 PM
**Location:** Gdański Park Nauk

Source: Moore Polska

Extension of the CIT-8 tax return filing deadline

3/29/2019


By a regulation dated March 21, 2019 (effective March 23, 2019), the Minister of Finance extended the deadline for submitting the CIT-8 tax return to October 31, 2019, for certain taxpayers earning in

Source: Moore Polska

Ministry of Finance prepares a "business owner test". We explain who it concerns

3/28/2019


Each of these individuals uses a flat tax rate, paying a 19% income tax. Additionally, they pay minimum lump-sum social security contributions. According to a Ministry representative, cases of individ

Source: Moore Polska

Entrepreneur! The deadline for submitting the KOBiZE report is approaching.

2/27/2019


All entities that cause emissions are required by law to submit an annual report to KOBiZE (National E-emissions Report). This obligation, stemming from the Act on the Greenhouse Gas Emissions Managem

Source: Moore Polska

Will VAT declarations disappear from next July? Severe penalties for errors!

2/26/2019


The proposed legislation aims to replace the current VAT-7 and VAT-7K declarations with a new single file, JPK_VDEK. This expanded JPK file will consolidate all necessary data, eliminating the need fo

Source: Moore Polska

Accounting Services

2/24/2019


Our clients are companies from the IT, trade, service, leasing, construction, administrative, and tourism industries. We serve, among others, doctors, legal advisors, lawyers, architects, educational

Source: Moore Polska

New Employer Responsibilities

2/24/2019


Due to inaccuracies in many online resources, the following points are clarified:

1. Employers can choose to maintain employee records in either paper or electronic form.
2. Employers can switch be

Source: Moore Polska

e-PIT

2/15/2019


Your e-PIT is a service designed to assist taxpayers in fulfilling their tax obligations by utilizing data already held by the National Revenue Administration (KAS). This means taxpayers don't need to

Source: Moore Polska

E-Reports – New Requirements. How to Prepare for the Changes?

2/12/2019


Specifically, it should be a document in the form of an electronic file with the JPK_SF logical structure, confirmed by a secure electronic signature.

The new requirements were introduced into the Ac

Source: Moore Polska

Transfer pricing for 2018 after the amendment - explanations from the Ministry of Finance

2/6/2019


**Scope of Regulations in 2018 and 2019**

The amending law came into effect on January 1, 2019, and generally applies from that date. However, due to the reporting obligations in income taxes being f

Source: Moore Polska

Operating expenses - tax changes in cost accounting 2019

2/5/2019


The regulations effective from January 1, 2019, raise numerous doubts and questions regarding their interpretation and proper inclusion in costs, lacking clear answers. The changes primarily concern t

Source: Moore Polska

Rewit in 2018 - Summary

1/28/2019


Revenues reached 11.5 million PLN, a 32% increase in sales. Revenues excluding exclusions amounted to 13.5 million PLN. The company serves 700 clients, with new clients coming from various industries,

Source: Moore Polska

Choosing and Changing the Form of Business Taxation in 2019

1/23/2019


**Lump-Sum Tax and Linear Tax**

Previously, changes regarding taxation methods had to be reported to the relevant Head of the Tax Office by January 20th of each year.

According to regulations effect

Source: Moore Polska

Private rental. Changes in lump-sum taxation

1/20/2019


When calculating income from renting out a fully furnished apartment with a tenant, individuals not running a business can choose between general tax rules (18%, 32% rates on income minus costs) or a

Source: Moore Polska

IFRS 16 - Leases - a new deal, new rules

1/10/2019


IFRS 16 is a significant shift, not just a terminology update, potentially requiring renegotiation of existing agreements and impacting IT systems and financial planning KPIs. While effective since Ja

Source: Moore Polska

Tax Documentation in the Event of Share Buyback for Redemption

12/8/2018


In practice, recently, I had the opportunity to consider the question of whether a taxpayer, a joint-stock company, is obligated to prepare tax documentation when it repurchases its own shares for red

Source: Moore Polska

What to do when you lack the financial means to pay taxes?

11/26/2018


Despite numerous commercial agreements, clients often face issues like unfinished projects, staff shortages, and unforeseen events. Taxpayers are legally obligated to make mandatory monetary payments

Source: Moore Polska

Compensation for wrongful arrest

11/20/2018


In a court-ordered assessment for the District Court, I evaluated damages for the loss of a company's value due to an individual's wrongful arrest. The claimant held a 50% stake and was the CEO of a s

Source: Moore Polska

ZUS Contributions: Unconstitutional Abolition of the Limit

11/16/2018


The Constitutional Tribunal ruled that while the law in question does not violate Article 2 of the Constitution, which states that the Republic of Poland is a democratic state governed by the rule of

Source: Moore Polska

New PFRON Declaration and Information Forms

10/25/2018


The Minister of Family, Labour and Social Policy has introduced new declaration forms for employers obligated to pay into the State Fund for Rehabilitation of Disabled Persons (PFRON). These new month

Source: Moore Polska

The Pole Can – Lean in Polish Realities

10/22/2018


It was an honor and a distinction for us to share our experience in implementing modern solutions to improve efficiency in the accountant-client relationship with other companies.

The event facilitat

Source: Moore Polska

Research and Development Relief

7/30/2018


This relief allows for the deduction of research and development (R&D) expenses from the tax base (income). It enables entrepreneurs to account for costs related to such activities twice: once by incl

Source: Moore Polska

EU Funding – How Not to Lose It?

5/25/2018


This event has already concluded.

We invite you to explore the training offer of Moore Polska Academy.

The seminar will be led by Piotr Witek – President of REWIT Group, Statutory Auditor, FCCA, MBA

Source: Moore Polska

Due Diligence Assessment Methodology

5/10/2018


The attached document outlines the criteria that National Revenue Administration (KAS) officials should consider regarding taxpayers' involvement in recently popular "tax carousels." While not legally

Source: Moore Polska

Average Salary - What It's Really Like

4/24/2018


Salaries in Poland increased by 6.7% compared to 2017, with a 7.1% annual rise in the first quarter. Employment also grew by 3.7% year-on-year in March, reaching 6.2 million people. However, many Pole

Source: Moore Polska

Self-employed person recognized as an employee

3/30/2018


A self-employed individual was reclassified as a full-time employee after applying for maternity benefits a year into her work. This Supreme Court ruling (Case No. II UK 711/16) could set a precedent

Source: Moore Polska

Extension of deadlines for transfer pricing documentation

3/26/2018


The regulation extends deadlines to the end of the ninth month following the tax year for preparing tax documentation (as per PIT and CIT laws), submitting a declaration on its preparation to the tax

Source: Moore Polska

For 2018 Electronic Filings

2/21/2018


The changes mandate electronic reporting of financial statements for entities required to maintain accounting records under the Accounting Act, as well as those voluntarily opting for full accounting.

Source: Moore Polska

Extension of deadlines for taxpayers in the field of transfer pricing

2/17/2018


The Ministry of Finance is proposing an amendment to regulations extending deadlines for preparing local and group transfer pricing documentation, submitting declarations of preparation, and filing CI

Source: Moore Polska

2017 Year in Review

2/14/2018


Dear Sir/Madam,

As the year 2017 concludes, we wish to provide you with an update on the REWIT Group. I am proud to speak on behalf of the Management Board and the entire REWIT team, recognizing that

Source: Moore Polska

Changes in Taxes 2 – CIT/PIT on Commercial Real Estate

2/2/2018


Introducing changes to corporate income tax arising from Articles 24b and 24c of the Corporate Income Tax Act and Article 30g of the Personal Income Tax Act, which came into force on January 1, 2018.

Source: Moore Polska

VAT Due Diligence List in January?

1/6/2018


The Polish Ministry of Finance is finalizing a checklist for due diligence in domestic transactions, a process that has been ongoing for over six months. Deputy Finance Minister Paweł Gruza announced

Source: Moore Polska

Private Equity as a New Global Sector. The Czech Market is Ready for It

7/10/2025


Private equity is emerging as a significant global sector, and the Czech market is ready to embrace it. Moore Czech Republic welcomes the strengthening of the private equity sector within its global M

Source: Moore Czech Republic s.r.o.

Online learning without compromise. Online Secondary School Spektrum confirmed its quality with graduation exam results

6/30/2025


Online Learning Without Compromise. Spektrum Secondary School Confirms Quality with Matriculation Results

June 30, 2025

While most students prepare for their matriculation exams in traditional class

Source: Moore Czech Republic s.r.o.

High Demands, Lifelong Learning, and AI Integration. The Face of Modern Accounting is Rapidly Changing

6/11/2025


The modern accounting profession is undergoing a dramatic transformation driven by artificial intelligence, digitalization, and a generational shift. Routine tasks are increasingly being automated by

Source: Moore Czech Republic s.r.o.

Digital School is among the best in the region. It allows professional athletes to study as well.

5/27/2025


The Spektrum Secondary School in Mladá Boleslav is a leading institution in its region, distinguished by its exclusively digital learning model. This approach makes education accessible to a wider ran

Source: Moore Czech Republic s.r.o.

Energy sector still faces numerous uncertainties. Transition to renewable sources hampered by fees and infrastructure

4/16/2025


The energy sector faces significant uncertainties, with the transition to renewable sources hindered by fees and infrastructure limitations. While Europe aims to combat climate change and energy depen

Source: Moore Czech Republic s.r.o.

The Relationship Between the Client and the Financial Institution is Strengthened by Digital Processes and Digital Money

4/3/2025


Digital processes and digital money are strengthening the relationship between clients and financial institutions. New regulations in the UK's financial sector are enhancing consumer protection, requi

Source: Moore Czech Republic s.r.o.

Talk2amy Enters a New Era Thanks to Strategic Partnership with Moore Czech Republic

4/2/2025


Talk2amy Enters a New Era Through Strategic Partnership with Moore Czech Republic

April 2, 2025

The psychological platform Talk2amy, developed by Mongata, has reached another key milestone in its de

Source: Moore Czech Republic s.r.o.

Companies in 2025 face further tax changes, construction will be no exception

3/13/2025


Companies will face further tax changes in 2025, with the construction industry not being an exception.

The start of 2025 brought several tax changes impacting businesses in the Czech Republic, inclu

Source: Moore Czech Republic s.r.o.

Home-office has transformed the job market. Will it remain common practice?

2/26/2025


The COVID-19 pandemic fundamentally reshaped the labor market, transforming home-office work from a niche practice into a significant aspect of employment. Before the pandemic, Czech Republic had a lo

Source: Moore Czech Republic s.r.o.

ANACOT CAPITAL Group Expands Again, Acquiring Blansko-Based Pistol Manufacturer Laugo Arms Czechoslovakia

1/9/2025


The engineering group ANACOT CAPITAL, led by businessman Pavel Drobil, has acquired an 85% stake in Laugo Arms Czechoslovakia, a manufacturer of high-end sports and defense pistols. The transaction, c

Source: Moore Czech Republic s.r.o.

Moore Czech Republic expands to Slovakia in consulting services

12/19/2024


Moore Czech Republic Group is expanding its advisory services into Slovakia through a joint venture with Moore Slovakia. This expansion is realized by entering Radvise Group, s. r. o., a Slovakian con

Source: Moore Czech Republic s.r.o.

Staying Effective and Not Going Crazy. Moore Czech Republic Joins Global Initiative to Reduce Workplace Stress

12/17/2024


Moore Czech Republic, along with its parent network Moore Global, has joined the global Mindful Business Charter initiative to reduce workplace stress and promote employee mental well-being. This comm

Source: Moore Czech Republic s.r.o.

Retraining as an elevator to higher floors of professional and salary levels. Interest is growing, support is not.

12/5/2024


Czech Republic's utilization of retraining courses lags behind the EU average, despite growing interest and their crucial role in adapting to digital transformation. While 8.3% of Czechs aged 25-74 pa

Source: Moore Czech Republic s.r.o.

ESG Reporting Subject to New Rules. Its Form Will Be Determined by the CSRD Directive from the New Year.

12/3/2024


ESG reporting is subject to new rules, with the CSRD directive setting the standard from the new year. The European CSRD (Corporate Sustainability Reporting Directive) introduces strict new regulation

Source: Moore Czech Republic s.r.o.

Moore Czech Republic expands its operations again – enters PP Business Services and AK AUDIT

11/27/2024


Moore Czech Republic, a consulting, auditing, and technology group, has expanded its operations by acquiring PP Business Services and AK AUDIT. This strategic move strengthens Moore Accounting CZ, whi

Source: Moore Czech Republic s.r.o.

NIS2 as a Great Unknown. Few are aware of the key cybersecurity directive

11/11/2024


The Czech Republic is implementing the EU's NIS2 directive with a new cybersecurity law, aiming to bolster businesses and public institutions against cyberattacks. Despite its significant impact on th

Source: Moore Czech Republic s.r.o.

Companies enter a new era of mandatory ESG reporting. The reason is the CSRD directive

10/15/2024


Companies are entering a new era of mandatory ESG reporting due to the CSRD directive. The Corporate Sustainability Reporting Directive (CSRD) is significantly expanding ESG reporting obligations for

Source: Moore Czech Republic s.r.o.

VAT Law Amendment: Simplification Promises Accompanied by Fears of Excessive Paperwork

8/28/2024


Amendments to the VAT Law: Promises of simplification are accompanied by concerns about excessive paperwork

The Chamber of Deputies is returning to the discussion of amendments to the Value Added Tax

Source: Moore Czech Republic s.r.o.

Changes in DPP and DPČ may negatively impact employment flexibility in the Czech Republic

7/15/2024


Changes in DPP and DPČ may negatively impact employment flexibility in the Czech Republic.

Effective July 1, 2024, new regulations mandate that employers must report all "agreements to complete work"

Source: Moore Czech Republic s.r.o.

The sustainability of energy companies is becoming paramount from an investor's perspective

6/13/2024


Sustainability is becoming paramount for energy companies from an investor perspective. The transition from fossil fuels to renewable energy sources is gaining momentum, making sustainability a top pr

Source: Moore Czech Republic s.r.o.

No Real Estate Bubble Threatens the Czech Republic Despite Significant Price Growth

6/5/2024


Despite significant property price growth, the Czech Republic is not facing a real estate bubble. Property prices in the Czech Republic have risen considerably in recent years, particularly in and aro

Source: Moore Czech Republic s.r.o.

Economic Analysis of Moore Czech Republic Confirms Profitability of Investment in Ještěd Cable Car

5/30/2024


Economic analysis by Moore Czech Republic confirms the profitability of the Ještěd cable car investment.

A single-cabin cable car, favored by Liberec residents, councilors, and representatives, will

Source: Moore Czech Republic s.r.o.

Hospitality: Check-in to a Year of Growth and Digital Change. The Biggest Problem in the Czech Republic is Short Tourist Stays

5/16/2024


The hospitality sector is experiencing a year of growth and digital transformation, moving beyond pandemic impacts with many hotel groups achieving record occupancy and profitability. This year focuse

Source: Moore Czech Republic s.r.o.

Despite the labor shortage, Czechs over 55 believe that finding a job is a problem due to age.

5/6/2024


Despite labor shortages, Czechs over 55 believe age is a barrier to finding work. A survey by MOORE Czech Republic reveals that 85.2% of Czechs over 55 feel age is a major obstacle to employment, with

Source: Moore Czech Republic s.r.o.

Sophie's Choice of Automotive Suppliers

3/20/2024


Automotive suppliers face complex investment decisions as major car manufacturers signal that electric vehicles (EVs) aren't the only future path. Stagnating EV sales prompt a more pragmatic approach,

Source: Moore Czech Republic s.r.o.

The Fourth Industrial Revolution Is Just Beginning

3/1/2024


Moore Global's analysis highlights key trends in industrial manufacturing and distribution for 2024, emphasizing the transformative power of artificial intelligence and advanced analytics. AI offers o

Source: Moore Czech Republic s.r.o.

Technology in finance is accelerating significantly, artificial intelligence plays a major role

2/9/2024


Technology is rapidly accelerating in the financial sector, with artificial intelligence (AI), machine learning, and blockchain leading the charge. A Moore Global analysis indicates that these digital

Source: Moore Czech Republic s.r.o.

Community energy can change the Czech Republic

1/24/2024


Community energy can transform the Czech Republic, with the state supporting cities and municipalities in their energy transition. The recent amendment to the Energy Act, Lex OZE II, paves the way for

Source: Moore Czech Republic s.r.o.

Hybrid Work Increases Company Productivity

1/18/2024


A Moore Global study reveals that hybrid work models are boosting productivity among medium-sized businesses across key global economies, leading to increased support for this flexible arrangement. Th

Source: Moore Czech Republic s.r.o.

Tax increases for companies and changes in benefits for families: What awaits us in the new year 2024

12/27/2023


In 2024, Czech Republic faces significant tax changes. Corporate income tax rises from 19% to 21%, increasing firms' tax burden by about 10%, potentially impacting investments and competitiveness. Tax

Source: Moore Czech Republic s.r.o.

The benefits of artificial intelligence for business are growing, and so are investments in it.

12/10/2023


The benefits of artificial intelligence for business are growing, and so are investments in it.

December 10, 2023

A new study by Moore Global shows that artificial intelligence (AI) is becoming a ke

Source: Moore Czech Republic s.r.o.

Whistleblower Protection: 42% of Employees Fear Retaliation

12/5/2023


Whistleblower Protection: 42% of Employees Fear Retaliation

December 5, 2023

A new whistleblower protection law has been in effect for over four months, introducing key changes for companies with mo

Source: Moore Czech Republic s.r.o.

Analysis MOORE CZ: Residential Social Services Should Pay More Attention to Fire Protection

11/27/2023


A study by Moore Advisory CZ for the Czech Ministry of Labour and Social Affairs highlights the need for improved fire safety in residential social care facilities like nursing homes. The analysis, co

Source: Moore Czech Republic s.r.o.

Sustainability as a key to higher sales and employee retention

11/2/2023


Sustainability as a Key to Higher Revenue and Employee Retention

Recent years have seen a significant shift in how businesses view their role in the economy and society. A Moore Global survey indicat

Source: Moore Czech Republic s.r.o.

8 out of 10 parents would return to work earlier if their employer provided a company nursery or daycare group

10/12/2023


Eight out of ten parents would return to work sooner if their employer provided a company nursery or childcare group. This finding comes from research conducted by the consulting group Moore Czech Rep

Source: Moore Czech Republic s.r.o.

First Observations on the Whistleblower Protection Act Implementation: Surprised Schools and Hesitant Small Businesses

9/19/2023


First Observations on the Implementation of the Whistleblower Protection Act: Caught-Off-Guard Schools and Hesitant Small Businesses

The new Whistleblower Protection Act came into effect on August 1,

Source: Moore Czech Republic s.r.o.

Blockchain is Changing Financial Services. But Faster, Cheaper Payments Are Energy-Intensive

8/31/2023


Blockchain is revolutionizing financial services, offering the potential for faster, cheaper payments and increased efficiency in banking and lending. Experts from Moore Global highlight that this tec

Source: Moore Czech Republic s.r.o.

Unemployment is low, but the Czech economy is struggling. Why do we need foreigners and flexible working conditions?

8/21/2023


Unemployment is low, but the Czech economy is struggling. Why do we need foreigners and flexible working conditions?

August 21, 2023

Unemployment in the Czech Republic has been falling for several m

Source: Moore Czech Republic s.r.o.

Artificial intelligence will increase the quality and efficiency of legal services, but data protection must be ensured

8/3/2023


Artificial intelligence will enhance the quality and efficiency of legal services, but data protection must be a priority.

August 3, 2023

Law firms are beginning to utilize artificial intelligence (

Source: Moore Czech Republic s.r.o.

Czech M&A Market Recovers, Investors Interested in Company Resilience After Crisis Period

7/27/2023


The Czech M&A market is recovering after a slowdown, with investors focusing on company resilience following the pandemic and the war in Ukraine. Concerns about a deeper recession have eased, leading

Source: Moore Czech Republic s.r.o.

The use of artificial intelligence will determine success in manufacturing and distribution, and investments in it in this sector will double in four years.

7/20/2023


According to Moore Global, companies leveraging disruptive technologies, particularly artificial intelligence (AI), will thrive in manufacturing and distribution. Global AI investments in this sector,

Source: Moore Czech Republic s.r.o.

Three out of four employees want a four-day work week. Interest is higher than two years ago.

7/3/2023


Three out of four Czech employees favor a four-day work week, according to a recent survey commissioned by Moore Czech Republic. Nearly half of Czech employees would definitely agree with implementing

Source: Moore Czech Republic s.r.o.

Artificial intelligence will not take people's jobs, but will make them more efficient. It will help, for example, in the recruitment process.

6/29/2023


**Translation:**

Artificial intelligence (AI) will not take people's jobs but rather make them more efficient. For example, it can help in the recruitment process.

June 29, 2023

Dozens of percent o

Source: Moore Czech Republic s.r.o.

Taxation of non-financial benefits will put pressure on wage growth. It will also make recruitment more difficult for companies.

6/25/2023


Taxing non-financial benefits could strain wage growth and hinder recruitment efforts for Czech companies, according to experts at Moore Czech Republic. The proposed government consolidation package's

Source: Moore Czech Republic s.r.o.

Moore Advisory CZ: The state can save up to 337 million annually by adjusting payments for stays in residential social service facilities

6/6/2023


**Moore Advisory CZ: State Could Save Up to CZK 337 Million Annually by Adjusting Payments for Social Service Facilities**

A Ministry of Labour and Social Affairs analysis by Moore Advisory CZ sugges

Source: Moore Czech Republic s.r.o.

Moore Group Buys High School, Continues Trend of Employer Collaboration with Schools

6/1/2023


Moore Czech Republic acquired Střední škola Spektrum, a secondary school in Mladá Boleslav, reinforcing its commitment to education. This move, bolstering its Moore Academy division, aligns with the g

Source: Moore Czech Republic s.r.o.

Key Trends in Finance - Digitalization, AI, and Sustainability

5/30/2023


**Key Trends in Finance: Digitalization, AI, and Sustainability**

Investor interest in fintech startups is declining, according to experts from Moore Global, tempering expectations of revolutionary c

Source: Moore Czech Republic s.r.o.

National Qualifications Framework Helps Those Who Want a Better Job. Awareness of it is Increasing.

5/22/2023


The National Qualification System (NSK) helps individuals seeking better employment by providing state-supported, nationally recognized professional qualifications without formal schooling. A large-sc

Source: Moore Czech Republic s.r.o.

Tourism recovered from Covid last year, will grow this year. Established brands will strengthen in particular.

5/16/2023


Tourism rebounded from Covid last year and is expected to grow this year, with established brands leading the way. Experts at Moore Global anticipate continued expansion in 2023, particularly among la

Source: Moore Czech Republic s.r.o.

Whistleblowers save companies money and improve corporate culture. However, a reporting system needs to be built now.

5/3/2023


Whistleblowers save companies money and improve corporate culture. The announcement system needs to be built now.

Delays in transposing the EU Whistleblower Protection Directive into Czech law are pr

Source: Moore Czech Republic s.r.o.

Big data will enable electricity production optimization. A new trend will be community power plants.

5/3/2023


Big data will enable the optimization of electricity production. Community power plants will be a new trend.

May 3, 2023

Experts from the consulting network Moore Global consider adherence to ESG (e

Source: Moore Czech Republic s.r.o.

Pavel Drobil Becomes New Partner in Moore Czech Republic Consulting Group

3/31/2023


Pavel Drobil Joins Moore Czech Republic as Partner

Milan Kříž

March 31, 2023

Pavel Drobil (51) joined Moore Czech Republic as a partner in March. His responsibilities will focus on projects in the

Source: Moore Czech Republic s.r.o.

Virtual Power Plants Will Transform the Energy Market. In the Future, They Could Produce Up to 25% of Electricity in the Czech Republic

3/30/2023


Virtual power plants are poised to transform the energy market in the Czech Republic, potentially supplying up to 25% of the country's electricity in the medium term, according to experts from Moore C

Source: Moore Czech Republic s.r.o.

Green cities are the future. Prague lags behind other European metropolises.

3/18/2023


The future of cities lies in becoming "smart and green," integrating environmental improvements and climate protection into all urban operations. This includes utilizing renewable energy sources, opti

Source: Moore Czech Republic s.r.o.

Are you among the 80% who haven't filed their tax return yet? You still have over 2 weeks, but it could also be almost 4 months

3/10/2023


Are you among the 80% who haven't filed their tax return yet? You have over 2 weeks, but it could also be almost 4 months.

As of March 10, 2023, only half a million tax returns, less than 20%, had be

Source: Moore Czech Republic s.r.o.

Consequence of Russian aggression. Russia's share of total EU exports has fallen by more than half since last February

2/23/2023


The consequence of Russian aggression. Russia's share of total EU exports has fallen by more than half since February last year.

February 23, 2023

Foreign trade between the European Union and Russia

Source: Moore Czech Republic s.r.o.

Companies increasingly cooperate with schools. This way they are training future employees.

2/23/2023


Firms are increasingly collaborating with schools to cultivate future employees.

February 23, 2023

Czech companies are strengthening their partnerships with universities and secondary schools to bri

Source: Moore Czech Republic s.r.o.

Sting Offers 100% Scholarship and Dream Career

2/14/2023


Sting offers a 100% scholarship and a dream career.

February 14, 2023

Imagine gaining practical experience at an attractive company while still studying, earning money, and having the company pay fo

Source: Moore Czech Republic s.r.o.

Martin Buranský becomes the new partner of Moore Czech Republic advisory group

2/7/2023


Martin Buranský Joins Moore Czech Republic as Partner

February 7, 2023

Moore Czech Republic has strengthened its leadership team with the appointment of Martin Buranský as a new partner. Effective f

Source: Moore Czech Republic s.r.o.

2021 Marked by Increased Energy Consumption. Czech Republic Recorded the 3rd Highest Increase in the Union

1/19/2023


In 2021, the Czech Republic experienced the third-highest increase in final energy consumption within the European Union, with a 3.3% rise compared to the 2017-2019 pre-pandemic average. Only Romania

Source: Moore Czech Republic s.r.o.

Digitalization is the future of the financial sector. However, the Czech Republic is lagging behind in it.

1/17/2023


Digitalization is the future of the financial sector, but the Czech Republic lags behind. A recent McKinsey & Company report indicates that 51% of banks have a return on equity lower than their cost o

Source: Moore Czech Republic s.r.o.

Survey among self-employed: The state is setting up data boxes for them, most of them are counting on it

1/16/2023


The Czech Republic is mandating the establishment of electronic data boxes for all self-employed individuals (OSVČ), with all official communication shifting to this digital channel by the end of the

Source: Moore Czech Republic s.r.o.

New lump-sum tax system: Exceeding the limit by a thousand crowns can mean an increase in contributions of up to 120,000

12/15/2022


New Flat-Rate Tax System: Exceeding the Limit by a Thousand Koruna Can Mean an Increase in Levies of Up to 120,000

December 15, 2022

A recently passed amendment to the Income Tax Act introduces an i

Source: Moore Czech Republic s.r.o.

Deterioration of financing, investment restrictions, and layoffs. All this awaits domestic businesses in the coming months.

12/1/2022


Deteriorating financing, restricted investments, and layoffs await Czech businesses in the coming months.

Czech companies are bracing for the consequences of an expected recession. Beyond worsening e

Source: Moore Czech Republic s.r.o.

Companies Emphasizing ESG Grow Revenues Twice as Fast. Their Stocks Also Perform Better.

11/21/2022


Companies prioritizing ESG see their revenues grow twice as fast, with their stocks also performing better. A survey by Moore Global reveals that businesses actively engaging with ESG principles exper

Source: Moore Czech Republic s.r.o.

Czech Economy Advantage: Small Businesses Create 35% of Value Added

10/12/2022


The Czech economy benefits from a balanced distribution of value added among businesses of different sizes. Small businesses contribute 35% of the total value added, while medium-sized enterprises (50

Source: Moore Czech Republic s.r.o.

Czech R&D Investment Lags Behind EU Average

10/5/2022


Czech investments in research and development lag behind the EU average. In the analyzed period, the EU average investment was significantly higher at 244.3 euros per capita, while Czechia's annual in

Source: Moore Czech Republic s.r.o.

Moore Czech Republic Group is again growing by leaps and bounds – it has entered Bene Factum, HZConsult and Audikon

9/20/2022


Moore Czech Republic is experiencing rapid growth with the acquisition of Bene Factum, HZConsult, and Audikon. This strategic move significantly strengthens Moore Audit CZ, positioning it among the to

Source: Moore Czech Republic s.r.o.

Czech Republic Lags in Artificial Intelligence, Only 4% of Companies Use It

9/6/2022


Czech companies lag significantly in the adoption of Artificial Intelligence (AI), with only 4% utilizing it, placing the country 18th among EU nations. Denmark leads with 24%, while Romania is last a

Source: Moore Czech Republic s.r.o.

Tourism Revives After Two-Year Slump. Current Threats Include Economic Recession and High Inflation

9/5/2022


The tourism industry is experiencing a resurgence after a two-year downturn, with global international passenger traffic projected to increase by 30-78% year-on-year. However, this recovery faces sign

Source: Moore Czech Republic s.r.o.

Return to pre-pandemic GDP levels failing. Czech Republic fifth worst in EU

8/4/2022


The Czech Republic is struggling to return to pre-pandemic GDP levels, ranking fifth worst among EU countries by the end of 2021. Its GDP was only 97.8% of its 2019 value. A Moore Czech Republic analy

Source: Moore Czech Republic s.r.o.

Czech self-governing bodies learn to plan better. The United Kingdom is the role model

7/19/2022


Czech municipalities are learning to plan better, with the United Kingdom serving as a model. The Czech Republic is undergoing a dynamic shift in strategic planning for its regions, cities, and munici

Source: Moore Czech Republic s.r.o.

ROMAN KONEČNÝ BECOMES THE NEW GENERAL DIRECTOR OF SERVODATA

7/13/2022


ROMAN KONEČNÝ BECOMES NEW GENERAL DIRECTOR OF SERVODATA

July 13, 2022

Servodata a.s. announces Roman Konečný as its new General Director, effective July 13, 2022. While this leadership change is sig

Source: Moore Czech Republic s.r.o.

Only a quarter of managers have heard of ESG. From next year, it will affect thousands of companies

6/22/2022


Only a quarter of managers are aware of ESG, which will affect thousands of companies starting next year.

A survey by Moore Czech Republic reveals that only 25% of managers are familiar with Environm

Source: Moore Czech Republic s.r.o.

The public is not interested in quotas. Less than 25% are in favor of introducing them.

6/21/2022


A survey by Moore Czech Republic reveals that the public shows little interest in quotas to increase the number of women in leadership positions. Less than 25% of respondents support quotas for corpor

Source: Moore Czech Republic s.r.o.

There is no room to increase the minimum wage by 2 thousand. Companies are still paying extra of their own accord.

6/7/2022


There is no room for a 2,000 increase in the minimum wage. Nevertheless, companies are paying more on their own.

Companies, alongside rising raw material prices and higher interest rates, may face an

Source: Moore Czech Republic s.r.o.

Abolition of EET is a step backward. The state should at least support a voluntary registration regime.

6/3/2022


The cancellation of the Electronic Records of Sales (EET) system is a step backward for the Czech economy. Despite initial difficulties, EET offered significant benefits, including continuous monitori

Source: Moore Czech Republic s.r.o.

Inflation Reduces M&A Activity. Investors Change Their Decision-Making in Uncertain Times

6/3/2022


Inflation is significantly curbing mergers and acquisitions (M&A) activity as investors adjust their decision-making amidst growing uncertainty. While rising credit costs play a role, the primary driv

Source: Moore Czech Republic s.r.o.

Prices are rising, the DPP limit is not. An increase would help vulnerable groups and contribute to labor market flexibility

5/25/2022


Prices are rising, but the limit for DPP is not. An increase would help vulnerable groups and contribute to labor market flexibility.

Radim Darebník

May 25, 2022

This type of contractual relationsh

Source: Moore Czech Republic s.r.o.

Czech climate protection lags behind in the European Union. But we use railways above average.

5/3/2022


Czech climate protection is lagging behind the European Union, while railway usage is above average. Data from Eurostat between 2009 and 2020 reveal that Czech households had at least 20% higher energ

Source: Moore Czech Republic s.r.o.

MOORE CZECH REPUBLIC COVERS ASSISTANCE FOR ASIAN COMPANIES IN THE EUROPEAN MARKET

4/27/2022


MOORE CZECH REPUBLIC SUPPORTS ASIAN COMPANIES IN THE EUROPEAN MARKET

April 27, 2022

The newly established EU-Asia Desk aims to provide assistance and advice for the business activities of Asian comp

Source: Moore Czech Republic s.r.o.

The marketing technology market exceeded $340 billion globally last year.

4/22/2022


The global marketing technology market surpassed $340 billion last year. Experts anticipate significant sector growth in 2022, with 61% of surveyed companies planning to increase their martech investm

Source: Moore Czech Republic s.r.o.

Moore Czech Republic Strengthens Accounting and Tax Advisory by Acquiring Alfin

4/5/2022


Moore Czech Republic has strengthened its accounting and tax advisory services by acquiring the company Alfin. The experts from Alfin will join the existing team at Moore Accounting CZ, expanding its

Source: Moore Czech Republic s.r.o.

Up to 60% of organizations require redundant consent for personal data processing

3/31/2022


Up to 60% of organizations require redundant consent for personal data processing.

Radim Darebník

March 31, 2022

According to experts from the consulting group Moore Czech Republic, 60% of organiza

Source: Moore Czech Republic s.r.o.

Opening to foreign workers and adopting systemic changes will help the Czech labor market

3/11/2022


The Czech labor market needs to open to foreign workers and adopt systemic changes. Experts from Moore Czech Republic identify healthcare, IT, industry, logistics, and gastronomy as the most affected

Source: Moore Czech Republic s.r.o.

In the Czech Republic, the number of businesses using the cloud doubled last year. This was the highest increase in the EU.

3/3/2022


The number of businesses in the Czech Republic utilizing cloud services doubled last year, marking the highest growth rate within the EU. By the end of 2021, 44% of Czech companies used cloud services

Source: Moore Czech Republic s.r.o.

Standard ensuring the functioning of targeted online advertising declared illegal in Belgium. Impacts may also occur in the Czech Republic

2/8/2022


A key technical standard for targeted online advertising, the IAB Transparency & Consent Framework (TCF), has been declared illegal in Belgium. This ruling, issued by the Belgian Data Protection Autho

Source: Moore Czech Republic s.r.o.

Cybersecurity Survey of Companies: One in Five Companies Faced an Attack. Only a Quarter Focus on Systematic Prevention

1/6/2022


**Cybersecurity Survey of Companies: One in Five Faced an Attack. Only a Quarter Focus on Systematic Prevention**

According to a survey, one in five companies faced a cyberattack, but only a quarter

Source: Moore Czech Republic s.r.o.

The number of cyberattacks has almost doubled. People working from home are the most vulnerable.

12/21/2021


**Translation:**

The number of cyberattacks has almost doubled. People working from home are the most vulnerable.

According to cybersecurity experts from Doxologic, attackers are exploiting the COVI

Source: Moore Czech Republic s.r.o.

Czech Republic will not approve whistleblower legislation in time. Nevertheless, some entities must be prepared.

12/4/2021


The Czech Republic will not meet the deadline to approve legislation protecting whistleblowers, who report illegal activities within organizations. Experts say stronger protection could encourage more

Source: Moore Czech Republic s.r.o.

A number of organizations still haven't properly addressed GDPR. The most common mistake is unnecessarily requiring consent.

11/30/2021


**Translation:**

Many organizations still haven't properly addressed GDPR compliance. The most common mistake is requiring unnecessary consent.

Despite the difficulty in quantifying them, experts at

Source: Moore Czech Republic s.r.o.

Government Investment in Research and Development Significantly Increased, Yet the Czech Republic Lags Behind the EU Average

11/15/2021


Government investment in research and development (R&D) has significantly increased in the Czech Republic, but the country still lags behind the EU average. In 2020, the Czech Republic invested 128 eu

Source: Moore Czech Republic s.r.o.

A complete cancellation of EET doesn't make sense. Supporting at least voluntary registration is an option.

11/1/2021


**Translation:**

Completely abolishing the Electronic Records of Sales (EET) doesn't make sense. Supporting at least voluntary registration is an option.

According to experts from Moore Czech Republ

Source: Moore Czech Republic s.r.o.

9 out of 10 ICT professionals in the Czech Republic are men. Attracting more women makes sense.

10/25/2021


According to a MoorenTechnology study, while the Czech Republic has seen the largest increase in female ICT professionals in the EU over the past decade, it still ranks among the countries with the lo

Source: Moore Czech Republic s.r.o.

Call-offs as a boogeyman for automotive industry subcontractors. Existential problems may arise in as little as a quarter of a year

10/14/2021


Call-offs, reflecting current part needs, are haunting automotive subcontractors, potentially leading to existential crises within three months. Industrial production in the Czech Republic decreased i

Source: Moore Czech Republic s.r.o.

Erik Ďurkáň Becomes New Partner at Consulting Group Moore Czech Republic

10/14/2021


Erik Ďurkáň Becomes New Partner at Moore Czech Republic Advisory Group

Radim Darebník

October 14, 2021

Erik Ďurkáň has become a partner at the Moore Czech Republic advisory group, a member of Moore

Source: Moore Czech Republic s.r.o.

Exclusive Survey: Two-Thirds of Companies and Entrepreneurs Do Not Expect State Restrictions for the Rest of the Year

9/16/2021


Exclusive Survey: Two-Thirds of Businesses and Entrepreneurs Do Not Expect Further State Restrictions for the Remainder of the Year

A survey conducted from September 2nd to 7th among 315 business rep

Source: Moore Czech Republic s.r.o.

Below-average GDP growth in the second quarter. The Czech economy is recovering more slowly than the vast majority of EU countries.

8/23/2021


Subpar GDP Growth in the Second Quarter. Czech Economy Recovers Slower Than Most EU Countries.

Radim Darebník

August 23, 2021

This is not an isolated fluctuation; the Czech Republic has recorded wo

Source: Moore Czech Republic s.r.o.

Czech Industrial Output Above EU Average in June. Shortage of Workers and Inputs Hinders Better Results.

8/15/2021


Czech industry's performance in June surpassed the EU average, yet optimal output is hindered by labor and input shortages.

In a year-on-year comparison with June 2020, Czech industrial manufacturers

Source: Moore Czech Republic s.r.o.

Czech Debt Growth in Q1 Was Second Highest in the EU. Only Cyprus Deepened Indebtedness More.

7/28/2021


The Czech Republic experienced the second-highest growth in public debt as a percentage of GDP among EU member states in the first quarter of 2021, increasing from 37.8% to 44.1%. This surge, second o

Source: Moore Czech Republic s.r.o.

Mortgage Price Growth Continues. Czechia Nears Top 10 EU Countries with Highest Average Rate

7/27/2021


Mortgage prices continue to rise. Czechia is approaching the top ten EU countries with the highest average rates.

Radim Darebník
July 27, 2021

Czechia is likely to soon rank among the ten EU countri

Source: Moore Czech Republic s.r.o.

Antivirus Termination Did Not Lead to Unemployment. Programs Helped Retain 100 Thousand Jobs

7/14/2021


The end of the Antivirus program did not lead to increased unemployment; instead, it helped preserve around 100,000 jobs. Experts from Moore Czech Republic found that the termination of two phases of

Source: Moore Czech Republic s.r.o.

The Czech Republic's debt did not increase more significantly in 2020 than in other Visegrad Four countries.

7/1/2021


The Czech Republic's public debt did not increase more significantly than in other Visegrad Group countries in 2020. While the Czech Republic had the lowest overall public debt to GDP ratio (38.1%) wi

Source: Moore Czech Republic s.r.o.

Comparison of Visegrád Group Fiscal Measures: Per Capita, the Czech Republic Spent the Second Most Fighting COVID-19

6/17/2021


Comparison of fiscal measures of the Visegrad Four countries: The Czech Republic spent the second most per capita in the fight against Covid-19.

A significant portion of the aid flowed into the econo

Source: Moore Czech Republic s.r.o.

Data Mailboxes Will Now Be Received by Additional Legal Entities and Sole Proprietors

6/10/2021


More Legal Entities and Self-Employed Individuals Will Receive Data Boxes

A significant new development is the expansion of the scope of individuals who will automatically be provided with a data box

Source: Moore Czech Republic s.r.o.

Moore Czech Republic Strengthens Cybersecurity Through Acquisition of Menzo Security

6/3/2021


Moore Czech Republic strengthens its cybersecurity capabilities with the acquisition of Menzo Security. The Menzo Security division, established in December 2016, became part of DoxoLogic, with Moore

Source: Moore Czech Republic s.r.o.

MOORE CZECH REPUBLIC GROUP STRENGTHENS IN AUDIT, ACQUIRES ADUKO

5/11/2021


MOORE CZECH REPUBLIC GROUP STRENGTHENS IN AUDIT AREA, ACQUIRES ADUKO

Radim Darebník

May 11, 2021

Through the acquisition of another Czech firm, the Moore Czech Republic group is strengthening its p

Source: Moore Czech Republic s.r.o.

Miroslav Řezníček to Become the New Chairman of the Board and CEO of Servodata

5/5/2021


Miroslav Řezníček has been appointed as the new Chairman of the Board and CEO of Servodata. He will focus on implementing a development strategy centered on large IT solutions, cybersecurity, and spec

Source: Moore Czech Republic s.r.o.

In June, a new law on the register of beneficial owners will come into effect, and entrepreneurs may face sanctions.

4/30/2021


A new law regarding the register of beneficial owners comes into effect in June, potentially imposing sanctions on businesses. Moore Legal CZ highlights that unlike previous regulations, the new law i

Source: Moore Czech Republic s.r.o.

Czech artificial intelligence detects two and a half times more illegal electricity consumption than conventional methods. It will also predict water and gas pipeline failures.

4/29/2021


A Czech AI application, Visual Grid Analytics (VGA) developed by Mycroft Mind, is being used by major energy companies like Iberdrola. Trained on over 20 billion smart meter measurements, it maps ener

Source: Moore Czech Republic s.r.o.

Most Czechs would welcome a four-day work week. Companies also see advantages in it, but are not yet considering its implementation.

3/12/2021


**Translation:**

Most Czechs would welcome a four-day work week. Companies also see benefits in it, but are not yet considering its implementation. Nearly four out of ten people currently work more t

Source: Moore Czech Republic s.r.o.

Technology company Servodata from the Moore Czech Republic group is preparing for an investor entry, Romanian IT leader Bittnet is to acquire a 35% stake

3/11/2021


The technology company Servodata, part of the Moore Czech Republic group, is preparing for an investor entry, with Romanian IT leader Bittnet acquiring a 35% stake. This strategic move aims to strengt

Source: Moore Czech Republic s.r.o.

Transaction activity will increase by tens of percent in sectors most affected by the pandemic, generational change will also accelerate company sales

3/7/2021


**Translation:**

TRANSACTION ACTIVITY IN SECTORS HARDEST HIT BY THE PANDEMIC WILL INCREASE BY TENS OF PERCENT, COMPANY SALES WILL BE ACCELERATED BY GENERATIONAL CHANGE

Roman Macháček

March 7, 2021

Source: Moore Czech Republic s.r.o.

Asian Economies Outpace Europe in Economic Growth, Aided by Rapid Pandemic Recovery

2/19/2021


Asian economies are outpacing Europe in economic growth due to their faster recovery from the pandemic. China's economy, for example, rebounded to pre-pandemic levels in the last quarter of 2020, whil

Source: Moore Czech Republic s.r.o.

COVID program compensation for training companies does not reflect actual losses; the impending collapse of hundreds of them will slow down the economic recovery.

2/9/2021


Compensation for training companies in COVID programs does not match actual losses, threatening the closure of hundreds of them, which will slow down the economic restart.

The primary issue is that f

Source: Moore Czech Republic s.r.o.

Moore Czech Republic Advisory Group Creates Integrated Holding Structure, Aims to Compete with the "Big Four"

1/28/2021


Moore Czech Republic has established a unified holding structure to compete with the "Big Four" advisory firms by offering comprehensive services. Their aim is to secure the fifth position in the Czec

Source: Moore Czech Republic s.r.o.

Data Mailboxes Could Be Mandatory for Other Legal Entities and the Self-Employed Besides Companies Due to the Discussed Amendment to the Law

1/26/2021


A pending amendment to the law could mandate data mailboxes for a broader range of legal entities and the self-employed, in addition to companies. If passed, the amendment would significantly expand t

Source: Moore Czech Republic s.r.o.

Car production will at best stagnate in 2021

1/21/2021


Car production to stagnate at best in 2021.

The automotive industry faced significant challenges in 2020 due to the global pandemic, resulting in a 23.7% decrease in car production in the EU to 9.94

Source: Moore Czech Republic s.r.o.

Only about a tenth of Prague's sports facilities are accessible, a new sports development plan aims to help improve the situation

12/10/2020


Only about a tenth of Prague's sports facilities are accessible, and a new sports development plan aims to improve the situation. A survey by the Prague City Hall revealed that almost a third of sport

Source: Moore Czech Republic s.r.o.

Moore Czech Republic strengthens audit services, also focusing on special IT audit

11/3/2020


Moore Czech Republic is strengthening its audit services with a focus on specialized IT audits. This includes evaluating companies' ICT technologies for technical and security aspects and suggesting o

Source: Moore Czech Republic s.r.o.

New Petition Wants to Elevate Esports to the Level of Traditional Sports, Finds Inspiration in Germany

10/21/2020


A new petition aims to elevate esports to the same level as traditional sports, drawing inspiration from Germany. Created by the Czech Electronic Sport Association (CESA), comprising players, teams, a

Source: Moore Czech Republic s.r.o.

Moore Czech Republic Group expands with unique Moore Technology CZ division concept

10/19/2020


The Moore Czech Republic group is expanding with the unique concept of the Moore Technology CZ division. This new company will serve as an umbrella platform for all technological activities within the

Source: Moore Czech Republic s.r.o.

A new strong player enters the accounting and tax consulting market: Moore Accounting CZ sees itself in the TOP 5

9/21/2020


Moore Accounting CZ, a new accounting and tax advisory firm within the Moore Czech Republic holding structure, aims to become a top 5 player in the Czech market within three years. The company will ex

Source: Moore Czech Republic s.r.o.

Moore Czech Republic Expands Services. Moore Legal CZ is Established.

9/2/2020


Moore Czech Republic is expanding its services with the establishment of Moore Legal CZ. This new entity is supported by a team of experienced professionals, including three partners and 15 lawyers, o

Source: Moore Czech Republic s.r.o.

The Czech esports community will have half a million people in five years; in Germany it is already a fully-fledged sport.

8/10/2020


In five years, the Czech esports community is projected to reach half a million people, while in Germany, esports is already recognized as a full-fledged sport. Esports is globally gaining prominence,

Source: Moore Czech Republic s.r.o.

Pandemic strengthened the need to prepare officials for work from home. Equipment, security and training will cost tens of billions.

7/27/2020


**Translation:**

The pandemic highlighted the need to prepare government officials for remote work. Equipment, security, and training will cost tens of billions. The pandemic accelerated the shift to

Source: Moore Czech Republic s.r.o.

Mass home office brought companies up to a third reduction in productivity, cybersecurity is also a problem.

5/17/2020


Mass home office has led to a third reduction in productivity for companies, with cybersecurity also being a problem.

A survey by consulting firm Moore Czech Republic among its clients found that wid

Source: Moore Czech Republic s.r.o.

CYBERSECURITY

4/15/2020


CYBERSECURITY

Ondřej Hubatka

April 15, 2020

Every company let in fake IT specialists sent under false pretenses. Approximately 70% of tested subjects fell for phishing, which involves fraudulent me

Source: Moore Czech Republic s.r.o.

Corporate Bonds

4/2/2020


CORPORATE BONDS

Ondřej Hubatka

April 2, 2020

Companies are increasingly issuing bonds in smaller volumes to finance specific projects. This approach is bringing the Czech Republic closer to Western

Source: Moore Czech Republic s.r.o.

Moore Enters Czech Republic

1/6/2020


**Moore Enters the Czech Republic**

Moore Czech Republic, led by managing directors and partners Petr Kymlička and Radovan Hauk, is based in Prague and employs over 130 people within the group. It br

Source: Moore Czech Republic s.r.o.

6th ANNUAL INTERNATIONAL FAMILY BUSINESS CONGRESS

15.07.2025


Dear Clients and Business Partners,

We invite you to the 6th annual International Congress of Family Businesses, taking place from September 18-19, 2025, at Château Bela near Štúrovo. Organized by th

Source: Moore BDR s.r.o.

Mandatory Electronic Invoicing from 2027

30.06.2025


The Ministry of Finance of the Slovak Republic is preparing an amendment to the VAT Act to introduce mandatory electronic invoicing for all VAT payers, effective January 1, 2027. This new system will

Source: Moore BDR s.r.o.

National MDR – Systemic Necessity or Excessive Formalism?

7/16/2025


Reportowanie schematów podatkowych (MDR) to obowiązek informacyjny mający na celu zwalczanie agresywnej optymalizacji podatkowej i zwiększenie transparentności systemu podatkowego. Dane z MDR są anali

Source: Moore Polska

Employees over 55: Companies value their loyalty, but prejudice and technology hinder their recruitment

7/21/2025


Employees Over 55: Companies Value Loyalty, But Prejudice and Technology Hinder Recruitment

A survey by Moore Czech Republic, in collaboration with the Association of Personnel Managers, reveals that

Source: Moore Czech Republic s.r.o.

Company Run 2025 – #MoorePolskaTeam together for children, together for good

7/23/2025


The Firm Run 2025 has concluded, leaving behind a wave of enthusiasm. This significant event, which merges athletic energy with tangible support for those in need, once again brought together tens of

Source: Moore Polska

30.07.2025


Source: Moore BDR s.r.o.

30.07.2025


Source: Moore BDR s.r.o.

30.07.2025


Source: Moore BDR s.r.o.

31.07.2025


Source: Moore Polska

04.08.2025


Source: Moore Polska

05.08.2025


Source: Moore Polska

20.08.2025


Source: Moore Polska

20.08.2025


Source: Moore BDR s.r.o.

20.08.2025


Source: Moore BDR s.r.o.

20.08.2025


Source: Moore BDR s.r.o.

21.08.2025


Source: Moore Polska

Moore Global's Success at IAFA 2025: 'Network of the Year' Title Recognizes the Work and Dedication of People Across the Group

25.08.2025


Source: Moore Czech Republic s.r.o.

26.08.2025


Source: Moore Polska

27.08.2025


Source: Moore Polska

29.08.2025


Source: Moore Polska

04.09.2025


Source: Moore Czech Republic s.r.o.

09.09.2025


Source: Moore Polska

16.09.2025


Source: Moore Polska

19.09.2025


Source: Moore Polska

26.09.2025


Source: Moore Polska

26.09.2025


Source: Moore BDR s.r.o.

17.09.2025


Source: Moore Czech Republic s.r.o.

03.10.2025


Source: Moore Polska

06.10.2025


Source: Moore BDR s.r.o.

06.10.2025


Source: Moore BDR s.r.o.

06.10.2025


Source: Moore BDR s.r.o.

06.10.2025


Source: Moore BDR s.r.o.

06.10.2025


Source: Moore BDR s.r.o.

06.10.2025


Source: Moore BDR s.r.o.

17.10.2025


Source: Moore Polska

21.10.2025


Source: Moore Polska

22.10.2025


Source: Moore Polska

23.10.2025


Source: Moore Polska

27.10.2025


Source: Moore Polska

28.10.2025


Source: Moore Polska

28.10.2025


Source: Moore BDR s.r.o.

28.10.2025


Source: Moore BDR s.r.o.

28.10.2025


Source: Moore BDR s.r.o.

30.10.2025


Source: Moore Polska

05.11.2025


Source: Moore Polska

06.11.2025


Source: Moore BDR s.r.o.

06.11.2025


Source: Moore BDR s.r.o.

06.11.2025


Source: Moore BDR s.r.o.

07.11.2025


Source: Moore BDR s.r.o.

07.11.2025


Source: Moore BDR s.r.o.

07.11.2025


Source: Moore BDR s.r.o.

07.11.2025


Source: Moore Czech Republic s.r.o.

12.11.2025


Source: Moore Polska

13.11.2025


Source: Moore Czech Republic s.r.o.

17.11.2025


Source: Moore BDR s.r.o.

17.11.2025


Source: Moore BDR s.r.o.

19.11.2025


Source: Moore Polska

24.11.2025


Source: Moore Polska

24.11.2025


Source: Moore BDR s.r.o.

24.11.2025


Source: Moore BDR s.r.o.

24.11.2025


Source: Moore BDR s.r.o.

03.12.2025


Source: Moore Polska

17.12.2025


Source: Moore Polska

17.12.2025


Source: Moore Polska

09.01.2026


Source: Moore Polska

13.01.2026


Source: Moore BDR s.r.o.

13.01.2026


Source: Moore BDR s.r.o.

13.01.2026


Source: Moore BDR s.r.o.

13.01.2026


Source: Moore BDR s.r.o.

13.01.2026


Source: Moore BDR s.r.o.

21.01.2026


Source: Moore BDR s.r.o.

21.01.2026


Source: Moore BDR s.r.o.

21.01.2026


Source: Moore BDR s.r.o.

28.01.2026


Source: Moore Polska

29.01.2026


Source: Moore Polska

29.01.2026


Source: Moore BDR s.r.o.

30.01.2026


Source: Moore Polska

03.02.2026


Source: Moore Polska

09.02.2026


Source: Moore Polska

10.02.2026


Source: Moore Polska

11.02.2026


Source: Moore Polska

13.02.2026


Source: Moore Polska

16.02.2026


Source: Moore Polska